W. Robert Knechel, Steven Salterio

Auditing (eBook, PDF)

Assurance and Risk

• Format: PDF

Produktbeschreibung

This book focuses on auditing as a judgment process, arming students with a thorough understanding of why auditing theory looks the way it does, and how the audit plays out in reality. It provides students with the skills to be effective auditors.

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Produktdetails

• Verlag: Taylor & Francis
• Seitenzahl: 720
• Erscheinungstermin: 4. Oktober 2016
• Englisch
• ISBN-13: 9781315531724
• Artikelnr.: 46758782

Autorenporträt

W. Robert Knechel is the Frederick E. Fisher Eminent Scholar in Accounting at the University of Florida, USA. He is currently the Director of the International Center for Research in Accounting and Auditing (ICRAA). He holds honorary faculty appointments at the University of Auckland, New Zealand and KU Leuven, Belgium.

Steven E. Salterio is the Director of the CPA Centre for Governance, the PWC/O'Neill Faculty Research Fellow in Accounting, and a Professor of Business at the Stephen J. R. Smith School of Business, Queen's University, Canada. He is a Fellow of the Chartered Professional Accountants of Ontario (formerly the Institute of Chartered Accountants of Ontario).

Inhaltsangabe

1. Assurance and Auditing 2. Managing Risk: The Role of Auditing and
Assurance 3. The Building Blocks of Auditing 4. The Audit Process 5.
Understanding the Client's Industry and Business: Strategic Analysis and
Management Controls 6. Understanding the Client's Industry and Business:
Processes and Process Controls 7. Risk Mitigation and the Audit: Internal
Control over Financial Reporting In A GAAS Audit 8. Internal Control over
Financial Reporting In an Integrated Audit 9. Inquiry and Analytical
Evidence Including Auditing of Accounting Estimates 10. Designing
Substantive Tests: Responses to Residual Risks 11. Audit Testing for the
Sales and Customer Service Process 12. Audit Testing for the Supply Chain
and Production Process 13. Auditing Resource Management Processes 14.
Completing the Audit I: Final Evidence Aggregation and Analysis 15.
Completing the Audit II: Audit Reporting 16. The Ethical Auditor: Factors
Affecting Auditor Decision-Making 17. Interpreting Sample-Based Audit
Evidence