Auditing and Assurance Services: an Applied Approach -- Paperback

Stuart, Iris

Mcgraw-hill Education - Europe（2011/03発売）

• 製本 Paperback:紙装版/ペーパーバック版
• 商品コード 9780071317160

Full Description

Stuart's "Auditing and Assurance Servicesconcise, easy-to-read auditing text that trains students of today for the business world that they will face tomorrow. Using a fresh approach that introduces auditing application prior to auditing theory, students will encounter auditing in practice first, become more engaged in the subject matter, and consequently feel more readily prepared to understand the more challenging theoretical concepts. Stuart further engages students by highlighting real-world accounting scandals and by including the most up-to-date standards, including international coverage.

Contents

Chapter 1 What Is Auditing? Chapter 2 The Audit Planning ProcessUnderstanding the Risk of Material Misstatement Chapter 3 Internal Controls Appendix A: Information Systems Auditing Chapter 4 Auditing the Revenue Business Process Appendix A: BCS Private Ltd. Appendix B: BCS Private Ltd. Chapter 5 Audit Evidence and the Auditor's Responsibility for Fraud Detection Chapter 6 Auditing the Acquisition and Expenditure Business Process Chapter 7 Auditing the Inventory Business Process Chapter 8 Audit Sampling: Tests of Internal Controls Chapter 9 Audit Sampling: Substantive Tests of Details Chapter 10 Cash and Investment Business Processes Chapter 11 Long-Term Debt and Owner's Equity Business Process Chapter 12 Completing the Audit Chapter 13 Audit Reports Chapter 14 The Auditing Profession GLOSSARY