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Auditing : A Business Risk Approach,9780324375589

Auditing : A Business Risk Approach



Pub. Date:
South-Western College Pub
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This is the 6th edition with a publication date of 5/3/2007.
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Gain the thorough understanding of today's auditing process with the hands-on practice that's critical for your business success with AUDITING: A BUSINESS RISK APPROACH, 6th Edition. This book introduces the audit process within the context of business risk--teaching you why it is important to first understand the organization's business environment and how you can apply the risk model. An emphasis on the integrated audit in this edition guides you through how to perform it effectively as well as what decisions and management commitments are necessary to complete it. You gain first-hand experience in using the well-known professional ACL Audit software, which accompanies each new book, as you practice audit techniques and work with specialized cases. AUDITING, 6th Edition prepares you to succeed amidst today's numerous auditing changes with the latest look at audit regulations, concepts, and practices as they apply in today's technological, systems-oriented environment.

Table of Contents

Auditing: Integral to the Economy
Corporate Governance, Audit Standards
Ethics: Meeting and Understanding Ethical Expectations
Audit Risk and a Client's Business Risk
Audit Evidence: A Framework
Internal Control over Financial Reporting
Performing an Integrated Audit
Computerized Systems: Risks, Controls, and Opportunities
Auditing for Fraud
Audit Sampling
Auditing Revenue and Related Accounts
Audit of Acquisitions Cycle and Inventory
Audit of Cash and Other Liquid Assets
Audit of Long-Lived Assets and Related Expense Accounts
Audit of Acquisitions, Related-Entity Transactions, Long-Term Liabilities, and Equity
Completing the Audit
Communicating Audit and Attestation Results
Professional Liability
Internal Auditing and Outsourcing
Appendix: ACL
Table of Contents provided by Publisher. All Rights Reserved.

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