000			02811nam a22002897a 4500
003			KPN
005			20211006120545.0
008			211006b |||||||| |||| 00| 0 eng d
020			_a9780077122508
040			_cldc
245			_aAuditing and Assurance Service
250			_aInt. 2nd Edition
260			_aBerkshire _bMcGraw-Hill Education _c2010
300			_axxii, 664 pages _b: illustrations (some color) _c; 27 cm
490			_aInternational Second Edition
500			_aIncludes Index
501			_a Previous edition: 2006.
505			_a PART I INTRODUCTION TO FINANCIAL STATEMENT AUDITING Chapter 1: An Introduction to Assurance and Financial Statement Auditing Chapter 2: The Financial Statement Auditing Environment PART II BASIC AUDITING CONCEPTS: RISK ASSESSMENT, MATERIALITY, AND EVIDENCE Chapter 3: Risk Assessment and Materiality Chapter 4: Audit Evidence and Audit Documentation PART III PLANNING THE AUDIT AND INTERNAL CONTROL Chapter 5: Audit Planning and Types of Audit Tests Chapter 6: Internal Control in a Financial Statement Audit Chapter 7: Auditing Internal Control over Financial Reporting PART IV STATISTICAL AND NON-STATISTICAL SAMPLING TOOLS FOR AUDITING Chapter 8: Audit Sampling: An Overview and Application to Tests of Controls Chapter 9: Audit Sampling: An Application to Substantive Tests of Account Balances PART V AUDITING BUSINESS PROCESSES Chapter 10: Auditing the Revenue Process Chapter 11: Auditing the Purchasing Process Chapter 12: Auditing the Human Resource Management Process Chapter 13: Auditing the Inventory Management Process Chapter 14: Auditing Financing Process: Prepaid Expenses and Property, Plant and Equipment Chapter 15: Auditing Financing Process: Long Term Liabilities, Stockholders' Equity and Income Statement Accounts Chapter 16: Auditing Financing Process :Cash and Investments PART VI COMPLETING THE AUDIT AND REPORTING RESPONSIBILITIES Chapter 17: Completing the Engagement Chapter 18: Reports on Audited Financial Statements PART VII PROFESSIONAL RESPONSIBILITIES Chapter 19: Professional Ethics, Independence and Quality Control PART VIII ASSURANCE, RELATED SERVICES AND INTERNAL AUDITING SERVICES Chapter 20: Assurance, Related Services and Internal Auditing
520			_a Combines an international perspective and relevant international regulatory requirements with a conceptual and systematic approach to auditing. This textbook provides students with the concepts of auditing and professional requirements. It is also fully compliant with the revised Code of Ethics for Professional Accountants.
546			_aIn english
648		0	_9305 _aAuditing
700			_9319 _aAasmund Eilifien
700			_9320 _aWilliam F. Messier Jr
700			_9321 _aSteven M. Glover
700			_9322 _aDouglas F. Prawitt
942			_2ddc _c1 _n0
999			_c231 _d231