Auditing concepts and methods : a guide to current auditing theory and practice / D. R. Carmichael and John J. Willingham

By: Contributor(s): Material type: TextTextPublication details: New York : McGraw Hill Education, c1987Edition: FOURTH EDITIONDescription: xiii, 569 pages : illustrations ; 24 cmISBN:
  • 70706107
Subject(s): LOC classification:
  • HG 5667 .C37 1987
Contents:
1. The Audit Function--An Overview -- 2. The Environment of Auditing -- 3.The Elements of Auditing -- 4. Understanding the Client and General Planning -- 5. Understanding the Accounting System and Related Controls -- 6. Planning Tests of Details of Transactions and Balances -- 7. Audit Sampling -- 8. The Effect of Computers on the Audit -- 9. Tests of Transaction Classes and Related Balances -- 10. Direct Tests of Balances -- 11. Completion of the Audit -- 12. The Auditor's Report -- 13. Unaudited Financial Statements and Specialized Reporting -- 14. Operational Auditing.
Summary: The fourth edition of Auditing Concepts and Methods is changed significantly from past editions. The underlying premise of the book remains the same: An understanding of concepts makes the methods of audit practice more meaningful and provides a foundation for continuing study. However, this edition is influenced dramatically by a companion premise: An explanation of how concepts are implemented in auditing practices, policies, and procedures is essential to achieve an understanding of auditing concepts.
Item type: Books
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Holdings
Item type Current library Home library Collection Call number Copy number Status Date due Barcode
Books Books National University - Manila LRC - Annex Relegation Room Financial Management GC HG 5667 .C37 1987 (Browse shelf(Opens below)) c.1 Available NULIB000001028

Includes index.

1. The Audit Function--An Overview -- 2. The Environment of Auditing -- 3.The Elements of Auditing -- 4. Understanding the Client and General Planning -- 5. Understanding the Accounting System and Related Controls -- 6. Planning Tests of Details of Transactions and Balances -- 7. Audit Sampling -- 8. The Effect of Computers on the Audit -- 9. Tests of Transaction Classes and Related Balances -- 10. Direct Tests of Balances -- 11. Completion of the Audit -- 12. The Auditor's Report -- 13. Unaudited Financial Statements and Specialized Reporting -- 14. Operational Auditing.

The fourth edition of Auditing Concepts and Methods is changed significantly from past editions. The underlying premise of the book remains the same: An understanding of concepts makes the methods of audit practice more meaningful and provides a foundation for continuing study. However, this edition is influenced dramatically by a companion premise: An explanation of how concepts are implemented in auditing practices, policies, and procedures is essential to achieve an understanding of auditing concepts.

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