Robertson, Jack C. 　著

内容

目次

Part 1 Introduction to auditing and public practice: professionalpractice; attestation, audit and quality control standards; reports onaudited financial statements. Part 2 Basic concepts and techniques ofauditing: audit objectives, procedures and working papers; auditplanning with analytical procedures, risk and materiality; internalcontrol evaluation - assessing control risk; audit sampling; fraudawareness auditing. Part 3 Audit applications: revenue and collectioncycle; acquisition and expenditure cycle; production and payrole cycle;finance and investment cycle; completing the audit. Part 4 Statisticalsampling and computer auditing; test of controls with attributesampling; test of balances with dollar-value sampling; audit planningin a computer environment; auditing in a computer environment. Part 5Professional services and responsibilities: other public accountingservices and reports; operational auditing - governmental and internalethics; professional ethics; legal liability.