ISBN: | 003018598X |
编目源: | MiYEM MiYEM DLC |
个人名称: | Rittenberg, Larry E. |
题名: | Auditing : concepts for a changing environment / Larry E. Rittenberg, Bradley J. Schwieger. |
版本说明: | 2nd ed. |
索书号: | F239/R613E |
出版发行项: | Fort Worth, Tex. : Dryden Press, c1996. |
载体形态: | xxi, 1153, A-28, G-17, I-12 : samples ; 26 cm. |
丛编说明: | The Dryden Press series in accounting |
书目附注: | Includes bibliographical references and index. |
格式化内容附注: | INtroduction to the auditing profession -- Audit standards and responsibilities -- Professional ethics: maintaining quality and the public trust -- Auditor liability and exposures -- Obtaining clients and auditor responsibilities -- Audit planning: materiality and audit risk -- Audit evidence -- Assessing control risk: an overview -- Assessing control risk in computerized applications -- Computer-assisted auditing: today`s environment for efficient auditing -- Assessing control risk: revenue cycle -- Introduction to audit sampling -- Substantive testing in the revenue cycle -- Sampling for substantive tests of account balances -- Audits of liquid assets and marketable securities -- Audit of acquisition cycle inventory -- Audit of employee compensation and related benefits -- Audit of long-lived assets -- Audit of financing activities: emphasis on financial institutions -- |
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格式化内容附注: | Completing the audit and assessing overall risk and materiality -- Audit reports, compilations, and reviews -- Special-purpose reporting situations: expansion of the attest function -- Advanced audit techniques and audit research -- Governmental and operational auditing. |