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Auditing Concepts and Methods: A Guide to Current Theory and Practice » (6th Edition)
Authors: Douglas R. Carmichael
ISBN-13: 9780070110588, ISBN-10: 0070110581
Format: Hardcover
Publisher: McGraw-Hill Higher Education
Date Published: January 1996
Edition: 6th Edition
Author Biography: Douglas R. Carmichael
Book Synopsis
The Sixth Edition of this highly-regarded text offers a new chapter on the legal liabilities of accountants. In addition,the text has been thoroughly updated to reflect the most current auditing standards and practices. The goal of the text is to outline the role of audits in business and government and to familiarize students with professional audit standards that apply in auditing practice,including GAAS,quality control,and ethics as well as outside constraints such as litigation.
Table of Contents
| Preface | ||
| Ch. 1 | The Audit Function - An Overview | 1 |
| Ch. 2 | Professional Ethics and the Auditing Environment | 38 |
| Ch. 3 | Legal Liability | 69 |
| Ch. 4 | The Elements of Auditing | 97 |
| Ch. 5 | Understanding the Client and General Planning | 128 |
| Ch. 6 | Understanding the Internal Control Structure and Assessing Control Risk | 176 |
| Ch. 7 | Planning Tests of Details of Transactions and Balances | 231 |
| Ch. 8 | Audit Sampling | 276 |
| Ch. 9 | The Effect of Computers on the Audit | 334 |
| Ch. 10 | Tests of Transaction Classes and Related Balances | 378 |
| Ch. 11 | Direct Tests of Balances | 447 |
| Ch. 12 | Completion of the Audit | 498 |
| Ch. 13 | The Auditor's Report | 537 |
| Ch. 14 | Attestation Services, Unaudited Financial Statements, and Specialized Reporting | 588 |
| Ch. 15 | Operational Auditing | 623 |
| Index | 645 |
Subjects
