Auditing

by Guy, Dan M.; Alderman, C. Wayne; Winters, Alan J.

• ISBN13: 9780030219740
• ISBN10: 0030219744
• Edition: 5th
• Format: Hardcover
• Copyright: 1999-03-01
• Publisher: Harcourt College Pub

Summary

Presents auditing as a capstone course in an undergraduate education for an accounting career. Integrates accounting standards, accounting systems, internal control systems, & the dual auditing functions of obtaining & evaluating evidence & reporting - all within the context of the professional environment.

Table of Contents

Preface	vii
Part 1 The Auditing Environment	2	(124)
The Audit Function in Society	3	(46)
Professional Ethics	49	(34)
The Auditor's Legal Liability	83	(43)
Part 2 Auditing Concepts	126	(146)
The Audit Evidence Process	127	(29)
Obtaining and Documenting Audit Evidence	156	(43)
Consideration of Internal Control	199	(45)
The Computer Environment and Internal Control	244	(28)
Part 3 Auditing Tools and Techniques	272	(128)
Auditing with Computers	273	(26)
Audit Sampling Concepts	299	(32)
Audit Sampling Applications	331	(40)
Analytical Procedures	371	(29)
Part 4 The Audit Engagement	400	(284)
Planning the Engagement	401	(33)
Understanding Internal Control and Assessing Control Risk: The Revenue cycle	434	(37)
Substantive Tests of Cash Balances and the Revenue Cycle	471	(39)
Understanding Internal Control, Assessing Control Risk, and Performing Substantive Tests: The Expenditure Cycle	510	(41)
Understanding Internal Control and Assessing Control Risk: The Conversion Cycle	551	(34)
Substantive Tests of the Conversion Cycle Balances and Transactions	585	(26)
Understanding Internal Control, Assessing Control Risk, and Performing Substantive Tests: The Financing and Investing Cycle	611	(39)
Completing the Engagement	650	(34)
Part 5 Reporting Responsibilities	684	(116)
Reporting on Audited Financial Statements	685	(45)
Other Reports	730	(39)
Compilation and Review Engagements	769	(31)
Part 6 Internal Auditing	800	(27)
Internal and Operational Auditing	801	(26)
Index	827