01650cam a2200385 i 4500 000049578 9328 20051111143953.0 010320b1997 vm 000 eng 0074701266 IRC IRC IRC eng 657.45 PO-G Pound, G. D. Auditing : concepts and methods / Greg Pound, Grant Gay, Roger Simnet. 3rd ed. Sydney : McGraw-Hill, 1997. xviii, 750 p. : ill. ; 24cm. 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. Economics. Auditing. Auditing. Auditing Problems, exercises, etc. Gay, Grant. Simnett, Roger. DUT From the UDN01 Monograph Printed language Mạng thư viện Đại học Đà Nẵng