Auditing: Integrated Concepts and Procedures - Donald H. Taylor - Paperback

The Audit Function. Operational and Compliance Auditing. The Auditor2s Ethical Environment. The Auditor2s Responsibility--Legal Environment. Materiality and Audit Risk. Audit Objectives and Audit Documentation. Planning the Audit. Assessing Control Risk--An Overview of the Process. Obtaining an Understanding of the Internal Control Structure. Tests of Controls (Including Sampling), Assessment of Control Risk, and Design of Related Substantive Tests. Obtaining an Understanding of the Internal Control Structure in a Computer Environment. Conducting Tests of Controls and Assessing Control Risk in a Computer Environment. Evidence of Financial Statement Assertions. Sampling for Substantive Tests of Account Balances--Nonstatistical and Statistical. Auditing the Working Capital Cell--Part 1. Auditing the Working Capital Cell--Part 2. Auditing the Capital Asset and Financing Base Cell. Auditing the Operations, Contingencies, and Subsequent Events Cell. The Use of Computers to Gather and Document Audit Evidence for Substantive Testing. The Standard Audit Report. Modifications of the Standard Audit Report. Other Types of Reports. Index.Taylor, Donald H. is the author of 'Auditing: Integrated Concepts and Procedures - Donald H. Taylor - Paperback' with ISBN 9780471531449 and ISBN 0471531448.