TY  - BOOK
AU  - Carmichael, D. R.
AU  - Willingham, John J. 
TI  - Auditing concepts and methods: a guide to current auditing theory and practice 
SN  - 70706107
AV  - HG 5667 .C37 1987 
PY  - 1987///
CY  - New York
PB  - McGraw Hill Education
KW  - AUDITING -- CONCEPTS
N1  - 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
N2  - 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
ER  -