000			02046nam a2200157 4500
999			_c2755 _d2755
020			_a0030219744
050			_aHF 5657 _b.G855
100			_aDan M. Guy
110			_aC. Wayne Alderman, Alan J. Winters
245			_aAuditing
250			_a5th ed.
260			_aUnted states of America _bHarcourt Brace & Company _c1999
300			_axxiv, 837 pg
505			_aPreface -- 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.
942			_cBK