Auditing Concepts for a Changing Environment

Understanding auditing approaches to business and economics is easy with AUDITING: CONCEPTS FOR A CHANGING ENVIRONMENT! Every copy of the textbook includes the most well-known professional generalized audit sampling program in public accounting, ACL Audit Software CD with Cases. Use the CD to practice audit techniques and test yourself with end-of-chapter problems.

Importance of Auditing
Corporate Governance: Enhancing the Audit Function
Ethics: Understanding and Meeting Ethical Expectations
Audit Risk and Business Risk
Internal Control Over Financial Reporting
Computerized Systems: Risks, Controls, and Opportunities
Audit Evidence: A Framework for Directly Testing Account Balances and Transactions
Auditing for Fraud
Audit Sampling
Auditing Revenue and Related Accounts
Audit of Acquisition Cycle and Inventory
Audit of Cash and Other Liquid Assets
Audit of Fixed Assets and Related Expense Accounts
Audit of Acquisitions, Related Entity Transactions, Long-Term Liabilities, and Equity
Completing the Audit
Communicating Audit and Attestation Results
Professional Liability
Internal Auditing and Outsourcing
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Auditing Concepts for a Changing Environment

Summary

Table of Contents

Supplemental Materials