目次

THE PROFESSION. Role of Internal Auditing. Audit Independence. Code of Ethics. THE ENVIRONMENT. Power. Auditees and Auditors. Senior Management and the Board. Independent Accountants. Quality Assurance Reviews. THE AUDIT. The Parnership Concept. Audit Relations. Management Support. THE AUDIT REPORT. A Question of Professionalism. Audit Report Fundamentals. Macrostructure. Microstructure. Completed Staff Work. Appendixes. Index.