Commentaire :

ISBN 13 : 978-0077143015

Sommaire :
Part I: Introduction to Assurance and Financial Statement Auditing

Chapter 1: An Introduction to Assurance and Financial Statement Auditing
Chapter 2: The Financial Statement Auditing Environment

Part II: Audit Planning and Basic Auditing Concepts

Chapter 3: Audit Planning, Types of Audit Tests and Materiality
Chapter 4: Risk Assessment
Chapter 5: Evidence and Documentation

Part III: Internal Control

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 Processes

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 the Financing/Investing Process: Prepaid Expenses; Intangible Assets and Goodwill; and Property, Plant and Equipment
Chapter 15: Auditing the Financing/Investing Process: Long-term Liabilities, Stockholders' Equity and Income Statement Accounts
Chapter 16: Auditing the Financing/Investing Process: Cash and Investments

Part VI: Completing the Audit and Reporting Responsibilities

Chapter 17: Completing the Audit Engagement
Chapter 18: Reports 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, Related Services and Internal Auditing

Nbre volumes : 0

Langue : Anglais

Edition : 3ème

Localisation : Bibliothèque Campus de Nice

Support : Papier

Etat : Présent

Propriétaire : Bibliothèque