Normal view MARC view ISBD view

Dan M. Guy

Auditing - 5th ed. - Unted states of America Harcourt Brace & Company 1999 - xxiv, 837 pg

Preface --
The Auditing Environment --
Ch. 1. The Audit Function in Society --
Ch. 2. Professional Standards --
Ch. 3. Professional Ethics --
Ch. 4. The Auditor's Legal Liability --
Auditing Concepts --
Ch. 5. The Audit Evidence Process --
Ch. 6. Obtaining and Documenting Audit Evidence --
Ch. 7. Consideration of the Internal Control Structure --
Ch. 8. The Computer Environment and the Internal Control Structure --
Auditing Tools and Techniques --
Ch. 9. Auditing in a Computer Environment --
Ch. 10. Audit Sampling Concepts --
Ch. 11. Audit Sampling Applications --
Ch. 12. Analytical Procedures --
The Audit Engagement --
Ch. 13. Planning the Engagement --
Ch. 14. Understanding the Internal Control Structure and Assessing Control Risk: The Revenue Cycle --
Ch. 15. Substantive Tests of Cash Balances and the Revenue Cycle --
Ch. 16. Understanding the Internal Control Structure, Assessing Control Risk, and Performing Substantive Tests: The Expenditure Cycle --
Ch. 17. Understanding the Internal Control Structure and Assessing Control Risk: The Conversion Cycle --
Ch. 18. Substantive Tests of the Conversion Cycle Balances and Transactions --
Ch. 19. Understanding the Internal Control Structure, Assessing Control Risk, and Performing Substantive Tests: The Financing and Investing Cycle --
Ch. 20. Completing the Engagement --
Reporting Responsibilities --
Ch. 21. Reporting on Audited Financial Statements --
Ch. 22. Other Reports --
Ch. 23. Compilation and Review Engagements --
Internal, Operational, and Governmental Audits --
Ch. 24. Compliance Auditing --
Ch. 25. Internal and Operational Auditing --
Index --
Credits.

ISBN: 0030219744

LC Class. No.: HF 5657 / .G855