Buch, Englisch, 700 Seiten, Format (B × H): 196 mm x 261 mm
Buch, Englisch, 700 Seiten, Format (B × H): 196 mm x 261 mm
ISBN: 978-0-07-712969-9
Verlag: McGraw-Hill Education
- International perspective - Professional practice and regulation all over the world is driven by international events and initiatives. The clarified ISAs are fully integrated into the chapters with international real-world cases used to illustrate concepts and application.
- Systematic approach - The text gives students a deep understanding and working knowledge of fundamental auditing concepts and how they are applied. The core foundation of the text and its focus on critical judgements and decision-making processes prepare students for today’s complex and dynamic audit environment.
- Student engagement - A student-friendly writing style and a variety of real-life examples make the text easily accessible. Each chapter ends with a comprehensive variety of materials to apply and test students’ understanding of acquired knowledge.
Autoren/Hrsg.
Fachgebiete
Weitere Infos & Material
Part 1 - Introduction1 An Introduction to Assurance and Financial Statement Auditing
2 The Financial Statement Auditing Environment Part 2 - Concepts, Planning and Sampling 3 Audit Evidence, Documentation and CAATs
4 Professional Ethics and Quality Control
5 Stages of the Audit Process
6 Pre-engagement Activities and Terms of Engagement
7 Assessing the Risk of Material Misstatement Through Understanding the Entity and its Environment
8 Materiality, Audit Strategy and Audit Plan
9 Internal Control and the Auditing of Internal Control Over Financial Reporting
10 Computer Systems, General Controls and Application Controls
11 Audit Sampling Part 3 - Auditing Business Processes 12 Auditing the Revenue Process in a Computerized System
13 Auditing the Purchasing Process in a Computerized System
14 Auditing the Human Resource Management Process
15 Auditing the Inventory Management Process
16 Auditing the Finance/Investing Process: Prepaid Expenses; Intangible Assets and Goodwill; and Property, Plant and Equipment
17 Auditing the Financing/Investing Process: Long-Term Liabilities, Shareholders' Equity and Statement of Comprehensive Income
18 Auditing the Financing/Investing Process: Cash and Investments Part 4 - Completing the Audit and Responsibilities 19 Completing the Audit Engagement
20 Reports on Audited Financial Statements
21 Corporate Governance and Corporate Law
22 Assurance, Related Services and Internal Auditing