Auditing : concepts and methods /

The audit profession: The audit function, the structure of the profession, ethics, independence and corporate governance, the legal liability of auditors. Planning and risk: elements of the audit process, audit planning I, II, understanding the internal control structure and assessing control risk....

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Detalles Bibliográficos
Autor principal: Pound, G. D.
Otros Autores: Gay, Grant., Simnett, Roger.
Formato: Libro
Lenguaje:English
Publicado: Sydney : McGraw-Hill, 1997.
Edición:3rd ed.
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Descripción
Sumario:The audit profession: The audit function, the structure of the profession, ethics, independence and corporate governance, the legal liability of auditors. Planning and risk: elements of the audit process, audit planning I, II, understanding the internal control structure and assessing control risk. Procedures for collecting evidence: tests of transactions, tests of balances, audit sampling, the effect of computers on the audit, completion and review. Communications: the auditor's reporting obligations concernoing general-purpose financial reports, audit-related services and special-purpose reports. Other audits: internal and operational auditing, auditing in the public sector.
Descripción Física:xviii, 750 p. : ill. ; 24cm.
ISBN:0074701266