Auditing and assurance services : an applied approach / Iris Stuart.

By: Material type: TextTextPublication details: New York, NY : McGraw-Hill, c2012.Description: 435 p. ; 29 cmISBN:
  • 9780073404004 (acidfree paper)
Subject(s): DDC classification:
  • 657.45 22
LOC classification:
  • HF5667 .S854 2012
Contents:
What is auditing? -- The audit planning process : understanding the risk of material misstatement -- Internal controls -- Auditing the revenue business process -- Audit evidence and the auditor's responsibility for fraud detection -- Auditing the acquisition and expenditure business process -- Auditing the inventory business process -- Audit sampling : tests of internal controls -- Audit sampling : substantive tests of details -- Cash and investment business processes -- Long-term debt and owner's equity business process -- Completing the audit -- Audit reports -- The auditing profession.
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Includes index.

What is auditing? -- The audit planning process : understanding the risk of material misstatement -- Internal controls -- Auditing the revenue business process -- Audit evidence and the auditor's responsibility for fraud detection -- Auditing the acquisition and expenditure business process -- Auditing the inventory business process -- Audit sampling : tests of internal controls -- Audit sampling : substantive tests of details -- Cash and investment business processes -- Long-term debt and owner's equity business process -- Completing the audit -- Audit reports -- The auditing profession.

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