Auditing Concepts for a Changing Environment

by Rittenberg, Larry E.; Schwieger, Bradley J.

• ISBN13: 9780324223101
• ISBN10: 0324223102
• Edition: 5th
• Format: Hardcover
• Copyright: 2004-08-12
• Publisher: South-Western College Pub

Summary

Understanding auditing approaches to business and economics is easy with AUDITING: CONCEPTS FOR A CHANGING ENVIRONMENT! Every copy of the textbook includes the most well-known professional generalized audit sampling program in public accounting, ACL Audit Software CD with Cases. Use the CD to practice audit techniques and test yourself with end-of-chapter problems.

Table of Contents

Importance of Auditing

Corporate Governance: Enhancing the Audit Function

Ethics: Understanding and Meeting Ethical Expectations

Audit Risk and Business Risk

Internal Control Over Financial Reporting

Computerized Systems: Risks, Controls, and Opportunities

Audit Evidence: A Framework for Directly Testing Account Balances and Transactions

Auditing for Fraud

Audit Sampling

Auditing Revenue and Related Accounts

Audit of Acquisition Cycle and Inventory

Audit of Cash and Other Liquid Assets

Audit of Fixed 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

Table of Contents provided by Publisher. All Rights Reserved.