内容

目次

Partial table of contents: The Audit Function. The Auditor's Ethical Environment. The Auditor's Legal Environment. Audit Objectives and Audit Documentation. Basic Auditing Concepts. Planning the Audit. Obtaining an Understanding of Internal Control in a Computer Environment. Evidence of Financial Statement Assertions. Sampling for Substantive Tests of Account Balances–Nonstatistical and Statistical. Auditing the Working Capital Assertions–Part I. The Standard Audit Report. Modifications of the Standard Audit Report. Other Types of Reports. Operational and Compliance Auditing. Index.