Meigs, Walter B.

Principles of auditing / Walter B. Meigs [and three others]. - Revised Eighth Edition - Homewood, Illinois : Irwin Inc., c1988 - xvii, 706 pages ; 25 cm.

Includes index.

1. The Role of the auditor in the American economy -- 2. Auditors' report -- 3. Professional Ethics -- 4. Legal liability of auditors -- 5. The Public accounting profession: Planning the audit -- 6. Internal Control -- 7. Internal control over EDP activities -- 8. Evidence -- 9. Audit sampling --10. Audit working papers.

We in the public accounting profession are accustomed to changes-changes in the business environment, new legislation, new auditing standards, and new challenges. But never have we seen such sweeping hangers in our authoritative literature as those occurring in late 1987 and early 1988. Within the span of a few months, the American Institute of Certified Public Accountants (AICPA) adopted a new code of professional ethics, changed the content of the auditors' standard report, and made numerous changes in our professional standards. These pronounce-dents had a major effect on the technical content of five chapters in our original eighth edition, and a lesser effect on many other chapters. In response, we are publishing this special "revised eighth edition" which integrates these new pronouncements.

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AUDITING

HF 5667 .M45 1988