ISBN 13 : 978-1-292-31198-3

Sommaire :
PART 1: THE AUDITING PROFESSION
1. The Demand for Audit and Other Assurance Services
2. The CPA Profession
3. Other assurance services
4. Internal and governmental financial auditing and operationale auditing

PART 2: THE AUDIT PROCESS
5. Audit Responsibilities and Objectives
6. Audit Evidence
7. Audit Planning and Materiality
8. Assessing the Risk of Material Misstatement
9. Assessing and Responding to Fraud Risks
10. Internal Control and Coso Framework
11. Assessing Control Risk and Reporting on Internal Controls
12. Overall Audit Strategy and Audit Program

PART 3: APPLICATION OF THE AUDIT PROCESS TO THE SALES AND COLLECTION CYCLE
13. Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions
14. Audit Sampling for Tests of Controls and Substantive Tests of Transactions
15. Completing the Tests in the Sales and Collection Cycle: Accounts Receivable
16. Audit Sampling for Tests of Details of Balances

PART 4: APPLICATION OF THE AUDIT PROCESS TO OTHER CYCLES
17. Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable
18. Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts
19. Audit of the Payroll and Personnel Cycle
20. Audit of the Inventory and Warehousing Cycle
21. Audit of the Capital Acquisition and Repayment Cycle
22. Audit of Cash and Financial Instruments

PART 5: COMPLETING THE AUDIT
23. Completing the Audit
24. Audit reports
25. Professional ethics

Index

Nbre volumes : 0

Langue : Anglais

Edition : 17ème

Illustration(s) : Tableau(x) ; Schémas

Localisation : Bibliothèque Campus de Nice

Support : Papier

Etat : Présent

Propriétaire : Bibliothèque