02260cam a2200265 a 450000100090000000300040000900500170001300700150003000800410004502000180008602000150010403500240011904000290014305000150017208200160018724500690020324600360027225000260030826000330033430000480036750400510041550514920046665000140195870000220197215978787OSt20220121155157.0co |g|||||||||091109s2011    nyua     b    001 0 eng    a9780077143015  a0077143019  a(OCoLC)ocn465329727  aDLCcLCdYDXdYDXCPdDLC00aHF5667.A8100a657/.4522200aAuditing & assurance services. /cAasmund Eilifsen ... [et al.].3 aAuditing and assurance services  a3rd international ed.  aLondon:bMcGraw-Hill,c2014.  axvi, 707 p. :bill. ;e1 CD-ROM (4 3/4 in.)  aIncludes bibliographical references and index.  aContents: Introduction to assurance and financial statement auditing: An introduction to assurance and financial statement auditing -- The financial statement auditing environment -- Audit planning and basic auditing concepts: Audit planning, types of audit tests and materiality -- Risk assessment -- Evidence and documentation -- Internal control: Internal control in a financial statement audit -- Auditing internal control over financial reporting -- Statistical and non-statistical sampling tools for auditing: Audit sampling: an overview and application to tests of controls -- Audit sampling: an application to substantive tests of account balances -- Auditing business processes: Auditing the revenue process -- Auditing the purchasing process -- Auditing the human resource management process -- Auditing the inventory management process -- Auditing the financing/investing process: prepaid expenses; intangible assets and goodwill; and property, plant and equipment -- Auditing the financing/investing process: long-term liabilities, stockholders' equity and income statement accounts -- Auditing the financing/investing process: cash and investments -- Completing the audit and reporting responsibilities: Completing the audit engagement -- Reports on audited financial statements -- Professional responsibilities: Professional ethics , independence and quality control -- Assurance, related services and internal auditing: Assurance, related services and internal auditing -- 0aAuditing.  qEilifsen, Aasmund