02482cam a2200313 a 4500 15978787 OSt 20220121155157.0 co |g||||||||| 091109s2011 nyua b 001 0 eng 9780077143015 0077143019 (OCoLC)ocn465329727 DLC LC YDX YDXCP DLC HF5667.A81 657/.45 22 Auditing & assurance services. / Aasmund Eilifsen ... [et al.]. Auditing and assurance services 3rd international ed. London: McGraw-Hill, 2014. xvi, 707 p. : ill. ; 1 CD-ROM (4 3/4 in.) Includes bibliographical references and index. Contents: 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 -- Auditing. Eilifsen, Aasmund 7 cbc orignew 1 ecip 20 y-gencatlg lcc BK 8471 15971 0 0 lcc 0 0 WIUC-KL WIUC-KL GEN 2019-10-24 STM 0 HF5667.A81 K/450/450/19 2022-01-21 00:00:00 2022-01-21 BK