Auditing: Integrated Concepts and Procedures 5th Revised edition [Kõva köide]

The Audit Function; Operational and Compliance Auditing; The Auditor's
Ethical Environment; The Auditor's Responsibility--Legal Environment;
Materiality and Audit Risk; Audit Objectives and Audit Documentation;
Planning the Audit; Assessing Control Risk--An Overview of the Process;
Obtaining an Understanding of the Internal Control Structure; Tests of
Controls (Including Sampling), Assessment of Control Risk, and Design of
Related Substantive Tests; Obtaining an Understanding of the Internal Control
Structure in a Computer Environment; Conducting Tests of Controls and
Assessing Control Risk in a Computer Environment; Evidence of Financial
Statement Assertions; Sampling for Substantive Tests of Account
Balances--Nonstatistical and Statistical; Auditing the Working Capital
Cell--Part 1; Auditing the Working Capital Cell--Part 2; Auditing the Capital
Asset and Financing Base Cell; Auditing the Operations, Contingencies, and
Subsequent Events Cell; The Use of Computers to Gather and Document Audit
Evidence for Substantive Testing; The Standard Audit Report; Modifications of
the Standard Audit Report; Other Types of Reports; Index.