Trotz der Stabilität der Prüfungsgrundsätze, ist der Beruf des Buchprüfers im Wandel begriffen. Der Grundwert der Kerntätigkeit in diesem Beruf - die Durchführung einer Buchprüfung im Einklang mit den allgemein anerkannten Buchprüfungs und -Bilanzierungsrichtlinien (GAAS) für den Jahresabschluß und in Übereinstimmung mit den GAAP (allgemeine Bilanzierungsgrundsätze und Buchführungsrichtlinien), steht auf dem Spiel. Die Berufsstruktur verändert sich, und viele befürchten, daß das wichtigste Attribut eines Buchprüfers Schaden nehmen könnte - seine Unabhängigkeit. Dieses maßgebliche Handbuch gibt…mehr
Trotz der Stabilität der Prüfungsgrundsätze, ist der Beruf des Buchprüfers im Wandel begriffen. Der Grundwert der Kerntätigkeit in diesem Beruf - die Durchführung einer Buchprüfung im Einklang mit den allgemein anerkannten Buchprüfungs und -Bilanzierungsrichtlinien (GAAS) für den Jahresabschluß und in Übereinstimmung mit den GAAP (allgemeine Bilanzierungsgrundsätze und Buchführungsrichtlinien), steht auf dem Spiel. Die Berufsstruktur verändert sich, und viele befürchten, daß das wichtigste Attribut eines Buchprüfers Schaden nehmen könnte - seine Unabhängigkeit. Dieses maßgebliche Handbuch gibt einen kompletten und umfassenden Überblick über den Beruf des Buchprüfers - und zwar sowohl auf Experten- als auch auf Studentenniveau. (08/99)
Vincent M. O'Reilly and Patrick J. McDonnell are the authors of Montgomery Auditing Continuing Professional Education, 12th Edition, published by Wiley.
Inhaltsangabe
Part I: The Audit Environment An Overview of Auditing Organization and Structure of the Auditing Profession Auditing Standards and Professional Conduct Auditors' Professional Responsibility Auditors' Legal Liability Part II: Theory and Concepts The Audit Process Engagement Planning and Management Obtaining Information About the Entity Overview of Internal Control Understanding Entity-Level Controls Understanding Activity-Level Controls Assessing Control Risk and Developing the Audit Strategy Auditing the Revenue Cycle Auditing the Purchasing Cycle Substantive Tests The Use of Audit Sampling Part III: Auditing Specific Accounts Auditing Cash and Cash Equivalents Auditing Accounts Receivable and Related Revenue Cycle Accounts Auditing Inventories and Cost of Sales Auditing Prepayments and Accruals Auditing Investment in Debt and Equity Securities and Related Income Auditing Property, Plant, and Equipment, and Intangible Assets and Deferred Charges Auditing Accounts Payable and Related Purchasing Cycle Accounts Auditing Income Taxes Auditing Debt and Equity Auditing Financial Statement Disclosures Part IV: Completing the Work and Reporting the Results Completing the Audit Reporting on Audited Financial Statements Other Reporting Situations Related to Audits Reporting on Nonaudit Services Attestation Engagements Compliance Auditing Part V: Auditing Specialized Industries Auditing Banks and Savings Institutions Auditing Employee Benefit Plans Auditing Engineering and Construction Companies Auditing Gas, Electric, and Telecommunications Companies Auditing Government Contractors Auditing Governmental Units Auditing Health Care Organizations Auditing High Technology Companies Auditing Insurance Companies Auditing Investment Companies Auditing Lodging Companies Auditing Mining Companies Auditing Not-for-Profit Organizations Auditing Oil and Gas Producing Activities Auditing Real Estate Companies Auditing Retail Companies Auditing Securities and Commodities Broker-Dealers
Part I: The Audit Environment An Overview of Auditing Organization and Structure of the Auditing Profession Auditing Standards and Professional Conduct Auditors' Professional Responsibility Auditors' Legal Liability Part II: Theory and Concepts The Audit Process Engagement Planning and Management Obtaining Information About the Entity Overview of Internal Control Understanding Entity-Level Controls Understanding Activity-Level Controls Assessing Control Risk and Developing the Audit Strategy Auditing the Revenue Cycle Auditing the Purchasing Cycle Substantive Tests The Use of Audit Sampling Part III: Auditing Specific Accounts Auditing Cash and Cash Equivalents Auditing Accounts Receivable and Related Revenue Cycle Accounts Auditing Inventories and Cost of Sales Auditing Prepayments and Accruals Auditing Investment in Debt and Equity Securities and Related Income Auditing Property, Plant, and Equipment, and Intangible Assets and Deferred Charges Auditing Accounts Payable and Related Purchasing Cycle Accounts Auditing Income Taxes Auditing Debt and Equity Auditing Financial Statement Disclosures Part IV: Completing the Work and Reporting the Results Completing the Audit Reporting on Audited Financial Statements Other Reporting Situations Related to Audits Reporting on Nonaudit Services Attestation Engagements Compliance Auditing Part V: Auditing Specialized Industries Auditing Banks and Savings Institutions Auditing Employee Benefit Plans Auditing Engineering and Construction Companies Auditing Gas, Electric, and Telecommunications Companies Auditing Government Contractors Auditing Governmental Units Auditing Health Care Organizations Auditing High Technology Companies Auditing Insurance Companies Auditing Investment Companies Auditing Lodging Companies Auditing Mining Companies Auditing Not-for-Profit Organizations Auditing Oil and Gas Producing Activities Auditing Real Estate Companies Auditing Retail Companies Auditing Securities and Commodities Broker-Dealers
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