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书名 AUDITING
分类
作者 DAN M.GUY
出版社 SOUTH-WESTERN
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简介
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Written by J. Scott Whisenant at Georgetown University, is designed to accompany Auditing, Fifth Edition. The Study Guide is designated to serve as a course packet and is complete with room for students to take notes, as well as being three-hole punched and perforated so pages can easily be added to student's notebooks. Exercises in the Study Guide are designed to facilitate student's familiarity with an application of auditing procedures, preparing them to enter the real world of auditing.

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Miller Comprehensive GAAS Guide: College Student Edition, published every October, provides a comprehensive restatement of all current Statements on Auditing Standards and Statements of Standards on Attestation Engagements. The GAAS Guide is organized by topic and is fully cross-referenced to all original pronouncements.

Study Guide

Written by J. Scott Whisenant at Georgetown University, is designed to accompany Auditing, Fifth Edition. The Study Guide is designated to serve as a course packet and is complete with room for students to take notes, as well as being three-hole punched and perforated so pages can easily be added to student's notebooks. Exercises in the Study Guide are designed to facilitate student's familiarity with an application of auditing procedures, preparing them to enter the real world of auditing.

MicroMash Auditing TUTOR Software

This customized software has been designed specifically to accompany Auditing, Fifth Edition and contains questions categorized by chapter to align with the text. Fromthe moment a student engages the software, it begins customized study sessions based on the user's needs. Questions in the software can be used as supplemental study homework for students and contains instant grading of all assignments thereby providing immediate feedback for students.

目录

Preface

Part 1 The Auditing Environment

Chapter 1 The Audit Function in Society

Chapter 2 Professional Ethics

Chapter 3 The Auditor's Legal Liability

Part 2 Auditing Concepts

Chapter 4 The Audit Evidence Process

Chapter 5 Obtaining and Documenting Audit Evidence

Chapter 6 Consideration of Internal Control

Chapter 7 The Computer Environment and Internal Control

Part 3 Auditing Tools and Techniques

Chapter 8 Auditing with Computers

Chapter 9 Audit Sampling Concepts

Chapter 10 Audit Sampling Applications

Chapter 11 Analytical Procedures

Part 4 The Audit Engagement

Chapter 12 Planning the Engagement

Chapter 13 Understanding Internal Control and Assessing Control Risk: The Revenue Cycle

Chapter 14 Substantive Tests of Cash Balances and the Revenue Cycle

Chapter 15 Understanding Internal Control, Assessing Control Risk, and Performing Substantive Tests: The Expenditure Cycle

Chapter 16 Understanding Internal Control and Assessing Control Risk: The Conversion Cycle

Chapter 17 Substantive Tests of the Conversion Cycle Balances and Transactions

Chapter 18 Understanding Internal Control, Assessing Control Risk, and Performing Substantive Tests: The Financing and Investing Cycle

Chapter 19 Completing the Engagement

Part 5 Reporting Responsibilities

Chapter 20 Reporting on Audited Financial Statements

Chapter 21 Other Reports

Chapter 22 Compilation and Review Engagements

Part 6 Internal Auditing

Chapter 23 Internal and Operational Auditing

Index

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