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Montgomery's Auditing
Continuing Professional Education Version
O'Reilly, Vincent M/Winograd, Barry N/Gerson, James S et al
ISBN/EAN: 9780471346050
Umbreit-Nr.: 7027835
Sprache:
Englisch
Umfang: 724 S.
Format in cm:
Einband:
kartoniertes Buch
Erschienen am 19.08.1999
Auflage: 12/1999
- Zusatztext
- Montgomery's Auditing is the definitive handbook on auditing, and this Continuing Professional Education version is a professional edition of the successful subscription reference, providing a condensed, yet complete overview of auditing for the professional as well as the senior level student. The strategies contained help to strengthen the auditor's skills in the profession's core service-audits conducted in accordance with GAAS of financial statements prepared in conformity with GAAP.
- Autorenportrait
- InhaltsangabePart I: The Audit Environment * An Overview of Auditing * Organization and Structure of the Auditing Profession * Auditing Standards and Professional Conduct * Auditors' Professional Responsibility * Auditors' Legal Liability Part II: Theory and Concepts * The Audit Process * Engagement Planning and Management * Obtaining Information About the Entity * Overview of Internal Control * Understanding Entity-Level Controls * Understanding Activity-Level Controls * Assessing Control Risk and Developing the Audit Strategy * Auditing the Revenue Cycle * Auditing the Purchasing Cycle * Substantive Tests * The Use of Audit Sampling Part III: Auditing Specific Accounts * Auditing Cash and Cash Equivalents * Auditing Accounts Receivable and Related Revenue Cycle Accounts * Auditing Inventories and Cost of Sales * Auditing Prepayments and Accruals * Auditing Investment in Debt and Equity Securities and Related Income * Auditing Property, Plant, and Equipment, and Intangible Assets and Deferred Charges * Auditing Accounts Payable and Related Purchasing Cycle Accounts * Auditing Income Taxes * Auditing Debt and Equity * Auditing Financial Statement Disclosures Part IV: Completing the Work and Reporting the Results * Completing the Audit * Reporting on Audited Financial Statements * Other Reporting Situations Related to Audits * Reporting on Nonaudit Services * Attestation Engagements * Compliance Auditing Part V: Auditing Specialized Industries * Auditing Banks and Savings Institutions * Auditing Employee Benefit Plans * Auditing Engineering and Construction Companies * Auditing Gas, Electric, and Telecommunications Companies * Auditing Government Contractors * Auditing Governmental Units * Auditing Health Care Organizations * Auditing High Technology Companies * Auditing Insurance Companies * Auditing Investment Companies * Auditing Lodging Companies * Auditing Mining Companies * Auditing Not-for-Profit Organizations * Auditing Oil and Gas Producing Activities * Auditing Real Estate Companies * Auditing Retail Companies * Auditing Securities and Commodities Broker-Dealers