Auditing: Integrated Concepts and Procedures

The Audit Function. Operational Auditing. The Auditor2s Ethical Environment. The Auditor2s Responsibility--Legal Environment. Audit Risk, Sampling, and Theory. The Framework of an Audit. The General Nature of Internal Accounting Control. Internal Accounting Control-- Transaction Cycle Approach. Internal Accounting Controls in an EDP System. The Study and Evaluation of Internal Accounting Control in an EDP Environment. Sampling for Tests of Compliance with Internal Accounting Control--Statistical and Nonstatistical. The Nature and Evaluation of Evidence. Substantive Tests and Account Balances--Statistical and Nonstatistical. The Use of Computers to Gather Audit Evidence. Auditing the Working Capital Cell--Part I. Auditing the Working Capital Cell--Part II. Auditing the Capital Asset and Financing Base Cell. Auditing the Operations, Contingencies, and Subsequent Events Cell. The General Nature of Reports. Departures from the Standard Audit Report. Other Types of Reports.Taylor, Donald H. is the author of 'Auditing: Integrated Concepts and Procedures', published 1988 under ISBN 9780471856511 and ISBN 0471856517.