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折優惠：HK$79.2
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Auditing and Assurance Services：Understanding the Integrated Audit
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9780471726340 | |
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指南書局 | |
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2010年6月01日
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467.00 元
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HK$ 420.3
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詳
細
資
料
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* 叢書系列：會計類
* 規格：精裝 / 普級 / 雙色印刷 / 初版
* 出版地：美國
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內
容
簡
介
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Principles of Auditing presents auditing from the perspective of an integrated audit complying the Sarbanes Oxley Act (SOX), under the standards of the Public Companies Accounting Oversight Board. It is the first textbook completely authored after SOX, and consequently uses the integrated audit model throughout. In addition, this text also facilitates an understanding of audits of non-public companies. A primary focus is the need for auditors to understand their clients and their industries. Highlighted illustrative industries include: health care providers, retail enterprises, the automotive industry, and the land development and home building industry.
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目
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pter 1 An Introduction to Auditing
Appendix 1 Working in a CPA Firm
Chapter 2 Overview of an Integrated Audit
THE AUDIT ENVIRONMENT
Chapter 3 The Auditor’s Role in Society
Chapter 4 Legal Environment Affecting Audits
EXECUTING AN INTEGRATED AUDIT
Chapter 5 Client Acceptance and Continuance and Preliminary Engagement Procedures
Appendix 1 Industry Descriptions
Appendix 2 Audit Committees and Corporate Governance
Chapter 6 Audit Planning and Risk Assessment
Appendix 1 Using the Work of Others
Chapter 7 Internal Control, Understanding the Client’s Internal Control Over Financial Reporting and Auditing Design Effectiveness
Appendix 1 Specifics of IT General Controls
Appendix 2 Enterprise Risk Management Integrated Framework
Appendix 3 Internal Control over Financial Reporting in Smaller Public Companies
Chapter 8 Planning and Testing Operating Effectiveness of Internal Control over Financial Reporting
Appendix 1 Testing IT Application Controls and Computer Assisted Audit Software
Appendix 2 Statistical Techniques and Tests of Controls
Chapter 9 Substantive Procedures and the Financial Statement Audit
Appendix 1 Statistical Techniques and Tests of Details of Balances
Chapter 10 The Revenue Cycle Process and Related Accounts: Sales, Billing and Collection in the Health Care Provider and Retailing Industries
Chapter 11 Completing the Integrated Audit and Reporting
Appendix 1 Non-Public Company Audits
ADDITIONAL TRANSACTION CYCLES AND OTHER TOPICS
Chapter 12 The Acquisition and Payments Cycle and Related Accounts: Purchases, Cash Disbursements and Other Related Activities in the Automotive Industry
Chapter 13 The Human Resources Cycle Process and Related Accounts: Personnel and Payroll in Service Industries
Appendix 1 An Engagement to Issue a Report on the Processing of Transactions by a Service Organization for Use by Other Auditors
Chapter 14 The Inventory Cycle and Related Accounts: Tracking and Costing Products in the Land Development and Home Building Industry
Chapter 15 Assets, Liabilities and Equity Related to the Financing Cycle
Chapter 16 Topics Beyond the Integrated Audit
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