
Introduction To The Auditing Profession -- Audit Standards And Responsibilities -- Professional Ethics: Maintaining Quality And The Public Trust -- Auditor Liability And Exposures -- Obtaining Clients And Auditor Responsibilities -- Audit Planning: Materiality And Audit Risk -- Audit Evidence -- Assessing Control Risk: An Overview -- Assessing Control Risk In Computerized Applications -- Computer-assisted Auditing: Today's Environment For Efficient Auditing -- Assessing Control Risk: Revenue Cycle -- Introduction To Audit Sampling -- Substantive Testing In The Revenue Cycle -- Sampling For Substantive Tests Of Account Balances -- Audits Of Liquid Assets And Marketable Securities -- Audit Of Acquisition Cycle Inventory -- Audit Of Employee Compensation And Related Benefits -- Audit Of Long-lived Assets -- Audit Of Financing Activities: Emphasis On Financial Institutions. Completing The Audit And Assessing Overall Risk And Materiality -- Audit Reports, Compilations, And Reviews -- Special-purpose Reporting Situations: Expansion Of The Attest Function -- Advanced Audit Techniques And Audit Research -- Governmental And Operational Auditing. A.b. & J.w. Cribb. Includes Index. Bibliography: P. [254]-255.
Page Count:
269
Publication Date:
1981-01-01
Publisher:
Collins
ISBN-10:
0002164418
ISBN-13:
9780002164412
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