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Auditing and Assurance Services, Global Edition

Auditing and Assurance Services, Global Edition

Wydawnictwo Pearson Education
Data wydania 01/05/2016
Wydanie 16
Liczba stron 896
Forma publikacji książka w miękkiej oprawie
Poziom zaawansowania Dla szkół wyższych i kształcenia podyplomowego
Język angielski
ISBN 9781292147871
Kategorie Rachunkowość zarządcza i księgowość
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Opis książki

For the core auditing course for accounting majors.


An Integrated, Up-to-Date Approach to Auditing and Assurance Services

Comprehensive and up-to-date, including discussion of new standards, codes, and concepts, Auditing and Assurance Services: An Integrated Approach presents an integrated concepts approach to auditing that details the process from start to finish. Based on the author’s belief that the fundamental concepts of auditing center on the nature and amount of evidence that auditors should gather in specific engagements, the text’s primary objective is to illustrate auditing concepts using practical examples and real-world settings.


The Sixteenth Edition remains up-to-date with examples of key real-world audit decisions and an emphasis on audit planning, risk assessment processes, and collecting and evaluating evidence in response to risks.


MyAccountingLab® not included. Students, if MyAccountingLab is a recommended/mandatory component of the course, please ask your instructor for the correct ISBN and course ID. MyAccountingLab should only be purchased when required by an instructor. Instructors, contact your Pearson representative for more information.

MyAccountingLab is an online homework, tutorial, and assessment product designed to personalize learning and improve results. With a wide range of interactive, engaging, and assignable activities, students are encouraged to actively learn and retain tough course concepts.

Auditing and Assurance Services, Global Edition

Spis treści

  1. The Demand for Audit and Other Assurance Services
  2. The CPA Profession
  3. Audit reports
  4. Professional Ethics
  5. Legal Liability
  6. Audit Responsibilities and Objectives
  7. Audit Evidence
  8. Audit Planning and Analytical Procedures
  9. Materiality and Risk
  10. Internal Control, Control Risk, and Section 404 Audits
  11. Fraud Auditing
  12. The Impact of Information Technology on the Audit Process
  13. Overall Audit Strategy and Audit Program
  14. Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions
  15. Audit Sampling for Tests of Controls and Substantive Tests of Transactions
  16. Completing the Tests in the Sales and Collection Cycle: Accounts Receivable
  17. Audit Sampling for Tests of details of Balances
  18. Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable
  19. Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts
  20. Audit of the Payroll and Personnel Cycle
  21. Audit of the Inventory and Warehousing Cycle
  22. Audit of the Capital Acquisition and Repayment
  23. Audit of Cash and Financial Instruments
  24. Completing the Audit
  25. Other Assurance Services
  26. Internal and Governmental Financial Auditing and Operations Auditing

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