Auditing

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Irwin, 1993 - Auditing - 1124 pages
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Auditing, Fifth Edition, focuses on the "practical method." This method emphasizes decision making through (1) problem recognition, (2) evidence collection and (3) evidence evaluation. For reinforcement purposes, a practice case within the text is included in chapters 6-21.

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Contents

Professional Practice
4
CHAPTER 1
20
CHAPTER 2
32
CHAPTER 4
47
Statements
68
Professional Ethics
117
PART II
215
PART II
218
PART IV
601
CHAPTER 13
602
Test of Balances with DollarValue Sampling
654
Auditing in a Computer Environment
764
PARTY
790
CHAPTER 17
806
Acquisition ond Expenditure Cycle
870
Acquisition and Expenditure
875

Governmental and Internal Audits
265
Internal Auditing Standards
273
Evidence Gathering
279
Summary
291
Appendix 7A Summary of General and Specific Standards for the Professional Practice
301
PART
312
AUDIT PLANNING CONTROL RISK ASSESSMENT
379
PART III
382
434
476
Audit Planning in a Computer Environment 714
478
Production and Payroll Cycle
934
Finance and Investment Cycle
998
Cycle
999
Completing the Audit
1048
Completing the Audit
1051
APPENDIX Solution Facilities
1093
KEY TERMS REFERENCE
1105
KEY TERMS REFERENCE
1119
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About the author (1993)

A Certified Public Accountant (Texas) working in the industry, public accounting, and government (Academic Fellow in the SEC Office of the Chief Accountant), Jack C. Robertson is a member of the American Institute of CPAs, the Texas Society of CPAs, and the American Accounting Association. He has served on committees and task forces of the AICPA and TSCPA, and he has been active in the AAA - serving as secretary, vice-chairman, and chairman of the Auditing Section and as chairman of the Auditing Standards Committee and the Committee on Liaison with the SEC.

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