Modern Auditing 8E : Assurance Services and the Integrity of Financial Reporting  - Boynton, William C.

Modern Auditing 8E : Assurance Services and the Integrity of Financial Reporting

William C. Boynton

Yayınevi: John Wiley High Education

Yayın tarihi: 11/2005

ISBN: 9780471230113

Ciltli | İngilizce | 1056 Sayfa |

Tür: Finans-Muhasebe

  • Temin Süresi 30 - 42 iş günü


    temin süresi ve fiyatını size bildirelim


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Auditing counts! With recent incidents at WorldCom, Enron, Xerox, Tyco, and other companies, auditing has never been so important. Auditing is perhaps our single best defense in ensuring the integrity of our financial reporting system. That's why this new Eighth Edition of Boynton and Johnson's Modern Auditing focuses on decision making and the critical role auditors play in providing assurance about the integrity of the financial reporting system. Known for its clear writing and accessibility, this text provides comprehensive and integrated coverage of current developments in the environment, standards, and methodology of auditing. Features Real--world examples relate issues discussed in the chapter to ethics, audit decision making, and the integrity of the financial reporting system. Focus on Audit Decisions sections highlight key factors that influence an auditor's decisions. Includes discussion of the role of the Public Company Accounting Oversight Board (PCAOB) Auditing Standards, and a chapter feature highlights PCAOB standards that differ from Generally Accepted Auditing Standards for private companies. Expanded case material related to the integrated audit case (Mt. Hood Furniture) provides a variety of databases that allow students to utilize generalized audit software (IDEA) to accomplish various audit tasks. Multiple databases allow the case to be reused with different data from term to term. A flowchart style chapter preview begins each chapter. Chapter summaries reinforce important audit decisions included in the chapter. End--of--chapter material organized by audit decisions provides a clear link between audit decisions discussed in each chapter and the problem material.

Table of Contents

1 Auditing and the public accounting profession-integrity of financial reporting 3
2 Auditors' responsibilities and reports 42
3 Professional ethics 101
4 Auditor's legal liability 144
5 Overview of the financial statement audit 183
6 Audit evidence 227
7 Accepting the engagement and planning the audit 270
8 Materiality decisions and performing analytical procedures 314
9 Audit risk, including the risk of fraud 350
10 Understanding internal control 389
11 Audit procedures in response to assessed risks : tests of controls 467
12 Audit procedures in response to assessed risks : substantive tests 513
13 Audit sampling 551
14 Auditing the revenue cycle 627
15 Auditing the expenditure cycle 688
16 Auditing the production and personnel services cycles 742
17 Auditing the investing and financing cycles 801
18 Auditing investments and cash balances 847
19 Completing the audit and postaudit responsibilities 893
20 Attest and assurance services, and related reports 933
21 Internal, operational, and governmental auditing 983

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