Auditing

A Risk Analysis Approach

Larry F. Konrath (Autor)

Media-Kombination

850 Seiten

2001 | 5th Revised edition
South-Western
978-0-324-05789-8 (ISBN)

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Utilizing a unique, risk analysis approach to auditing, Konrath's 5e emphasizes auditor identification of risk factors and the allocation of audit resources to high-risk areas. Organized into five distinct parts for better continuity, Konrath's 5e has been completely updated and revised throughout. Konrath's 5e offers expanded coverage of the Internet, assurance services and ethics. These updates and improvements, combined with a built-in, computerized audit practice case, provide an outstanding resource for preparing students for the CPA exam. Auditing: A Risk Analysis Approach, 5e gives students the tools they need to pursue successful careers in a global economy.

PART 1: THE AUDITING PROFESSION. 1. Auditing, Attestation and Assurance. 2. Defining Professional Responsibility: Quality Standards and Ethics. 3. Maintaining Professional Responsibility: Regulation and Legal Liability. PART 2: PLANNING THE AUDIT. 4. Audit Evidence and Audit Programs. 5. Audit Planning: Assessment of Inherent Risk and Materiality. 6. Internal Control: Concepts. 7. Audit Planning: Assessment of Control Risk. 8. Internal Control and Computer Based Information Systems (CBIS). PART 3: CONDUCTING THE AUDIT. 9. Statistical Sampling for Testing Control Procedures. 10. Statistical Sampling for Substantive Testing. 11. Substantive Audit Testing: Revenue Cycle. 12. Substantive Audit Testing: Expenditure Cycle. 13. Substantive Audit Testing: Financing and Investing Cycle and Completing the Audit. PART 4: REPORTING THE RESULTS OF THE AUDIT. 14. Audit Reports. PART 5: OTHER ATTESTATION AND ASSURANCE SERVICES. 15. Other Assurance Services. 16. Operational and Governmental Compliance Auditing. Biltrite Bicycles Inc.: A Computerized Practice Case.

Erscheint lt. Verlag	23.3.2001
Verlagsort	Mason, OH
Sprache	englisch
Maße	203 x 251 mm
Gewicht	1703 g
Themenwelt	Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
ISBN-10	0-324-05789-X / 032405789X
ISBN-13	978-0-324-05789-8 / 9780324057898
Zustand	Neuware