Incluye referencias bibliográficas, índice, etc.

Pte. 1. Introducction to assurance and financial statement auditing -- Cap. 1. An introduction to assurance and financial statement auditing -- 2. The financial statement auditing environment -- Pte. 2. Basic auditing concepts: Risk assessment, materiality, and evidence -- 3. Risk assessment and meterially -- 4. Audit evidence and audit documentation -- Pte. 3. Planning the audit, and understanding and auditing internal control -- Cap. 5. Audit planning and types of audit test -- 6. Internal control in a financial statement audit -- 7. Auditing internal control over financial reporting -- Pte. 4. Statistical and nonstatistical sampling tools for auditing -- Cap. 8. Audit sampling: An overview and application to tests of controls -- 9. Audit sampling: An application to substantive tests of account balances -- Pte. 5. Auditing business processes -- Cap. 10. Auditing the revenue process -- 11. Auditing the purchasing process -- 12. Auditing the human resource management process -- 13. Auditing the inventory management process -- 14. Auditing the financing/investing process: Prepaid expenses, intangible assets, and property, plant, and equipment -- 15. Auditing the financing/Investing process: Long-Term liabilities, stockholders' equity, and income statement accounts -- 16. Aditing the financing/Investing process: Cash and investments -- Pte. 6. Completing the audit and reporting reponsibilities -- Cap. 17. Competing the audit engagement -- 18. Reports on audited financial statements -- Pte. 7. Professioanl responsibilities -- Cap. 19. Professional conduct, independence, and quality control -- 20. Legal liability -- Pte. 8. Assurance, attestation, and internal auditing services -- Cap. 21. Assurance, attestation, and internal auditing services --

Disponible en la Colección General.