Auditing and assurance services : a systematic approach /
William f. Messier, Jr. ... [et al].
- 7 ed.
- New York : McGraw Hill ; Irwin, 2010.
- 779 p. : il., grafs., diagrs., ejems., ejercicios, etc.
Incluye referencias bibliográficas, índice, etc.
Introducction to assurance and financial statement auditing -- An introduction to assurance and financial statement auditing -- The financial statement auditing environment -- Basic auditing concepts: Risk assessment, materiality, and evidence -- Risk assessment and meterially -- Audit evidence and audit documentation -- Planning the audit, and understanding and auditing internal control -- Audit planning and types of audit test -- Internal control in a financial statement audit -- Auditing internal control over financial reporting -- Statistical and nonstatistical sampling tools for auditing -- Audit sampling: An overview and application to tests of controls -- Audit sampling: An application to substantive tests of account balances -- Auditing business processes -- Auditing the revenue process -- Auditing the purchasing process -- Auditing the human resource management process -- Auditing the inventory management process -- Auditing the financing/investing process: Prepaid expenses, intangible assets, and property, plant, and equipment -- Auditing the financing/Investing process: Long-Term liabilities, stockholders' equity, and income statement accounts -- Aditing the financing/Investing process: Cash and investments -- Completing the audit and reporting reponsibilities -- Competing the audit engagement -- Reports on audited financial statements -- Professioanl responsibilities -- Professional conduct, independence, and quality control -- Legal liability -- Assurance, attestation, and internal auditing services -- Assurance, attestation, and internal auditing services -- Pte. 1. Cap. 1. 2. Pte. 2. 3. 4. Pte. 3. Cap. 5. 6. 7. Pte. 4. Cap. 8. 9. Pte. 5. Cap. 10. 11. 12. 13. 14. 15. 16. Pte. 6. Cap. 17. 18. Pte. 7. Cap. 19. 20. Pte. 8. Cap. 21.