Auditing theory and practice

Front Cover

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Contents

The Auditing Environment
1
The Code of Professional Conduct
36
Why a Code of Conduct? The Structure of the Code of Conduct Composi
68
Audit Planning
150
Internal Control Structure
191
Integrity and Objectivity Interpretation of Rule 201
201
Reporting on Internal Control Structure Appendix
238
Evidence and Working Papers
258
Inventories
549
Internal Control over Inventory Purchase of Inventory Sale
557
Other Types of Assets
599
Securities Internal Control over Securities Audit Procedures Property Plant
624
Liabilities
635
Stockholders Equity Operations
672
The Auditors Report
710
Other Reporting Responsibilities Summary of
718

the Components of Audit Risk Effectiveness of Substantive Testing Procedures
288
Accounting Principles Interpreta
302
Acts Discreditable Interpretations
331
Classical Vari
351
Computer Controls and Audit Techniques
391
Audit Procedures
443
Receivables
501
Internal Control over Receivables Credit Sales Collection of Accounts Receiv
517
Other Reporting Issues
763
Special Reports Basis Other Than GAAP Reports on Specific Elements
783
in Auditing
815
Compliance Internal and Operational Auditing
842
Compliance Auditing Compliance Awaiting in a GAAS Audit Government
876
Index
889
Copyright

About the author (1993)

Roger H. Hermanson is a Professor of Accounting and Ernst & Young Professor at Georgia State University. He received his Ph.D. from Michigan State University. He is a member of the IMA, AICPA, and past Vice President of AAA.

Bibliographic information