Descripciones mejoradas de Syndetics:

- Every chapter contains extensive changes to reflect the role information technology plays in all accounting systems, whether those systems are relatively small or complex.- The chapter on auditing in an IT environment is revamped to address how currenttechnologies impact the auditing process at all companies. - New chapter which explores various types of assurance services, including CPA, WebTrust, and ElderCare services. This provides a nice introduction to the demand for all types of assurance services, including audit services

Tabla de contenidos provista por Syndetics

• 1 An Overview of Auditing
• 2 Audit Reports
• 3 Professional Ethics
• 4 Legal Liability
• 5 Audit Objectives
• 6 Types of Evidence and Documentation
• 7 Audit Planning and Analytical Procedures
• 8 Materiality and Risk
• 9 The Study of the Client's Internal Control Structure and Assessment of Control Risk
• 10 Overall Audit Plan and Audit Program
• 11 Audit of the Sales and Collection Cycle
• 12 Audit Sampling for Tests of Transactions
• 13 Completing the Tests in the Sales and Collection Cycle Accounts Receivable
• 14 Audit Sampling for Tests of Details of Balances
• 15 The Effect of Complex EDP Systems on Auditing
• 16 Audit and the Payroll and Personnel Cycle
• 17 Audit of the Acquisition and Payment Cycle
• 18 The Acquisition and Payment Cycle: Verification of Selected Accounts
• 19 Audit of the Inventory and Warehousing Cycle
• 20 Audit of the Capital Acquisition and Repayment Cycle
• 21 Audit of Cash Balances
• 22 Completing the Audit
• 23 Other Engagements, Services, and Reports
• 24 Operational and Compliance Auditing
• Glossary
• Index