000			02412nam a22002417a 4500
999			_c4021 _d4021
020			_a007712250X
020			_a9780077122508
050			_aHF5667 _b.Au2
100			_aAasmund Eilifsen
110			_aWilliam F. Messiers Jr.,e'tal
245			_aAuditing and assurance services _cAasmund Eilifsen (and others)
250			_a2nd. ed.
260			_aNew York : _b McGraw-Hill Higher Education ; _c2010.
300			_axxii, 664 p.: _billus.; _c27 cm
500			_aIncludes Index
505			_aPART I: INTRODUCTION TO ASSURANCE AND FINANCIAL STATEMENT AUDITING Chapter 1: An Introduction to Assurance and Financial Statements Chapter 2: The Financial Statements Auditing Environment PART II: BASIC AUDITING CONCEPTS: RISK ASSESSMENT, MATERIALITY AND EVIDENCE Chapter 3: Risk Assessment and Materiality Chapter 4: Audit Evidence and Audit Documentation PART II: PLANNING THE AUDIT AND INTERNAL CONTROL Chapter 5: Audit Planning and Types of Audit Test Chapter 6: Internal Control in a Financial Statement Audit Chapter 7: Auditing Internal Control Over Financial Reporting PART IV: STATISTICAL AND NON STATISTICAL SAMPLING TOOLS FOR AUDITING Chapter 8: Audit Sampling: An Overview and Application to Tests of Controls Chapter 9: Audit Sampling: An Application to Substantive Tests of Account Balances PART V: AUDITING BUSINESS PROCESS Chapter 10: Auditing the Revenue Process Chapter 11: Auditing the Purchasing Process Chapter 12: Auditing the Human Resource Management Process Chapter 13: Auditing the Inventory Management Process Chapter 14: Auditing Financing Process: Prepaid Expenses and Property, Plant and Equipment Chapter 15: Auditing Financing Process: Long Term Liabilities, Stockholders' Equity and Income Statement Accounts Chapter 16: Auditing Financing Process : Cash and Investments PART VI: COMPLETING THE AUDIT AND REPORTING RESPONSIBILITIES Chapter 17: Completing the Engagement Chapter 18: Report and on Audited Financial Statements PART VII: PROFESSIONAL RESPONSIBILITIES Chapter 19: Professional Ethics, Independence and Quality Control PART VIII: ASSURANCE, RELATED SERVICES AND INTERNAL AUDITING Chapter 20: Assurance Services and Internal Auditing
650			_a Auditing.
700			_aAasmund Eilifsen
710			_aWilliam F. Messiers Jr.
711			_aSteven M. Glover,
711			_aDouglas F. Prawitt
942			_cBK