Authors: Donald H. Taylor, G. William Glezen
ISBN-13: 9780471134213, ISBN-10: 047113421X
Format: Paperback
Publisher: Wiley, John & Sons, Incorporated
Date Published: October 1996
Edition: 77th Edition
Presents auditing concepts and procedures within the context of audit assertions, as described in Statements on Auditing Standards. It includes the basic approach to reasoning from audit assertions to audit objectives to audit procedures and numerous examples of computer generated audit working papers. A new aspect of this edition is the introduction of value-added business advice as an integral part of the audit. Public accounting firms are placing increased emphasis on adding value to an audit.
Ch. 1 | The Audit Function | 1 |
Ch. 2 | The Public Accounting Profession and Auditing Standards | 19 |
Ch. 3 | The Auditor's Ethical Environment | 51 |
Ch. 4 | The Auditor's Legal Environment | 88 |
Ch. 5 | The Auditor's Responsibility - Fraudulent Financial Reporting | 128 |
Ch. 6 | Audit Objectives and Audit Documentation | 151 |
Ch. 7 | Basic Auditing Concepts | 177 |
Ch. 8 | Planning the Audit | 208 |
Ch. 9 | Internal Control - Obtaining an Understanding | 243 |
Ch. 10 | Internal Control - Testing, Assessing Control Risk, and Designing Substantive Tests | 282 |
Ch. 11 | Obtaining an Understanding of Internal Control in a Computer Environment | 321 |
Ch. 12 | Testing Controls and Gathering Evidence in a Computer Environment | 353 |
Ch. 13 | Evidence of Financial Statement Assertions | 378 |
Ch. 14 | Sampling for Substantive Tests of Account Balances - Nonstatistical and Statistical | 422 |
Ch. 15 | Auditing the Working Capital Assertions - Part I | 470 |
Ch. 16 | Auditing the Working Capital Assertions - Part II | 507 |
Ch. 17 | Auditing the Capital Asset and Financing Base Assertions | 543 |
Ch. 18 | Auditing the Operations, Contingencies, and Subsequent Events Assertions | 581 |
Ch. 19 | The Standard Audit Report | 615 |
Ch. 20 | Modifications of the Standard Audit Report | 644 |
Ch. 21 | Other Types of Reports | 675 |
Ch. 22 | Operational and Compliance Auditing | 710 |
Index | 741 |