Auditing: Concepts and Standards

ISBN-10: 053883885X
ISBN-13: 9780538838856
Series: Auditing
Pages: 147
Language: English
Published: 1994-01-01
Publisher: Arden Shakespeare
Author: David N. Ricchiute

Description

AUDITING emphasizes both concepts and standards of independent auditing and integrates contemporary audit methods with a focus on complex judgments and decision processes. The text also brings financial statement assertations into audit procedures.Key accounting issues are brought into each chapter and address: 1) what are the audit implications of the accounting transaction (who the stakeholders are that the auditor has in mind when thinking how to audit a transaction), and 2) what are the legal liabilities, and, if applicable, ethical implications of the transaction.An integrated audit case is available separately, or can be specially bundled with the text. In addition, detailed audit programs and explanations of audit procedures have been moved to appendices for ease of instructor use.