Modern auditing assurance services and the integrity of financial reporting

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Detalles Bibliográficos
Otros Autores: Johnson, Raymond N., 1948- (autor.)
Formato: Libro
Lenguaje:inglés
Publicado: Hoboken, New Jersey : John Wiley & Sons, 2006.
Edición:8th ed.
Materias:
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Tabla de Contenidos:
  • Part 1: The auditing environment
  • Auditing and the public accounting profession-integrity of financial reporting
  • Auditors' responsibilities and reports
  • Professional ethics
  • Auditor's legal liability
  • Part 2: Auditing planning
  • Overview of the financial statement audit
  • Audit evidence
  • Accepting the engagement and planning the audit
  • Materiality decisions and performing analytical procedures
  • Audit risk, including the risk of fraud
  • Understanding internal control
  • Part 3: Aidit testing methodology
  • Audit procedures in response to assessed risks : tests of controls
  • Audit procedures in response to assessed risks : substantive tests
  • Audit sampling
  • Part 4: Auditing the transaction cycles
  • Auditing the revenue cycle
  • Auditing the expenditure cycle
  • Auditing the production and personnel services cycles
  • Auditing the investing and financing cycles
  • Auditing investments and cash balances
  • Part 5: Completing the audit other services and reports
  • Completing the audit and postaudit responsibilities
  • Attest and assurance services, and related reports
  • Internal, operational, and governmental auditing.