Why and How Audits Must Change: Practical Guidance to Improve Your Audits

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Wiley, Aug 8, 2003 - Business & Economics - 240 pages
Here are the essential steps that accounting firms must take to improve audit quality. The author provides detailed coverage of important topics such as risk-based auditing techniques, analytical procedures, technology, and internal controls. After explaining why frequently used audit approaches are inadequate for detecting material fraud, the author:
  • Provides specific and practical guidance to help auditors conduct higher quality audits
  • Offers guidance to financial executives on ways to evaluate their independent audits
  • Describes the steps that accounting firms must take to implement these much-needed changes

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About the author (2003)

THOMAS P. HOUCK, CPA, is the Chairman of AuditWatch, Inc., the premier training firm in the audit profession. Widely recognized as one of America’s top experts on auditing, Mr. Houck is often quoted and interviewed, and is a frequent speaker at major conferences. He has advised hundreds of accounting firms on techniques and approaches needed to conduct more effective and efficient audits, and led research efforts to identify new approaches for conducting such audits. In addition to authoring the successful subscription newsletter, The Efficient Auditor, from 1993 to 2003, Mr. Houck has contributed to Guide to Risk-Based Audits and Guide to Value-Added Audits.

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