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Modern Auditing (Text Only)

Modern Auditing (Text Only) - 6th edition

ISBN13: 978-0471596875

Cover of Modern Auditing (Text Only) 6TH 96 (ISBN 978-0471596875)
ISBN13: 978-0471596875
ISBN10: 0471596876
Cover type:
Edition/Copyright: 6TH 96
Publisher: John Wiley & Sons, Inc.
Published: 1996
International: No

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Modern Auditing (Text Only) - 6TH 96 edition

ISBN13: 978-0471596875

William C. Boynton

ISBN13: 978-0471596875
ISBN10: 0471596876
Cover type:
Edition/Copyright: 6TH 96
Publisher: John Wiley & Sons, Inc.

Published: 1996
International: No
Summary

This updated edition uses the popular transaction cycle approach to auditing along with an engaging pedagogical framework to develop students' critical thinking skills by actively involving them in the text presentation. Covers new internal control standards including the COSO report Internal Control -- Integrated Framework, and pending revision of SAS number Fifty - five. Features fresh research questions requiring use of outside resources and objective questions from professional examinations. Superior graphical renditions assist readers by providing a visual representation of concepts.

Table of Contents

THE AUDITING ENVIRONMENT

Auditing and the Public Accounting Profession
Professional Ethics
Auditor's Legal Liability

AUDIT PLANNING

Audit Objectives, Evidence, and Working Papers
Accepting the Engagement and Planning the Audit
Understanding the Internal Control Structure

AUDIT TESTING METHODOLOGY

Assessing Control Risk/Tests of Controls
Audit Sampling in Substantive Tests

AUDITING THE TRANSACTION CYCLES

Auditing the Revenue Cycle
Auditing the Expenditure Cycle
Auditing the Investing and Financing Cycles
Auditing Cash Balances

COMPLETING THE AUDIT, REPORTING, AND OTHER SERVICES

Reporting on Audited Financial Statements
Other Services and Reports
Internal, Operational, and Governmental Auditing

Appendix
Index

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