Montgomery's Auditing 1993-94 Cumulative Supplement
Vincent M. O'Reilly, Philip L. DeFliese, Patrick J. McDonnell, James S. (CON) Gerson, Henry R. Jaenicke
John Wiley & Sons Inc, 1994 - Business & Economics - 296 pages
This book is the most consulted source among audit professionals. It helps auditors develop more efficient audit plans, greater control over audit risk, effective audit tests, and sound audit reports. It offers practice-tested guidance for every aspect of auditing, from standards and responsibilities, risk, and engagement strategy, through internal control, auditing specific cycles and accounts, and auditing reporting. In addition, detailed guidelines show the entire audit process and provide comprehensive auditing strategies and methods.
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An Overview of Auditing
The Organization and Structure
25 other sections not shown
accounting principles Accounting Standards Section AICPA amount applicable appropriate assessment assets attest auditing procedures Auditing Standards Auditing Standards Board auditor's report banks benefits capital cial client comfort letter companies compensating balance compliance confirmation requests control structure policies costs credit risk December 15 December 31 determine disclosed disclosures effective engagement entity entity's environmental equity evaluating external auditor fair value FASB federal financial assistance finan financial assistance programs financial institution financial instruments financial reporting forecast funds GAAP income independent industry interim financial information internal audit internal control structure investment issued liability loan loss main volume management's material ments NAIC noncompliance off-balance-sheet operating opinion organizations parties performed period policies and procedures prospective financial statements provides guidance registration statement regulations regulatory reinsurance requirements responsibility rules securities SFAS significant Single Audit specific SSAE substantive tests Supplement tion transactions unaudited underwriting