Auditing, Assurance Services, and Forensics A Comprehensive Approach /

• Κύριος συγγραφέας: Lessambo, Felix I. (Συγγραφέας, http://id.loc.gov/vocabulary/relators/aut)
• Συγγραφή απο Οργανισμό/Αρχή: SpringerLink (Online service)
• Μορφή: Ηλεκτρονική πηγή Ηλ. βιβλίο
• Γλώσσα: English
• Έκδοση: Cham : Springer International Publishing : Imprint: Palgrave Macmillan, 2018.
• Έκδοση: 1st ed. 2018.
• Θέματα: Accounting.; Bookkeeping .; Financial Accounting.; Accounting/Auditing.

This book provides a comprehensive presentation of auditing theory and practice. It simplifies audit concepts often considered abstract or vague to many. Written in a clear, concise, and understandable manner, the book covers the often uncovered and daring area of forensic auditing and analyses the...

Πίνακας περιεχομένων:

• Part 1. Audit Framework, Profession, and Standards
• Chapter 1. Overview, History, and Overall objectives of Auditing
• Chapter 2. The Audit Profession: The US Sarbanes-Oxley Act
• Chapter 3. The International Auditing and Assurance Standards Board
• Chapter 4. Generally Accepted Auditing Standards, Audit Planning & Engagement Quality Review
• Chapter 5. Other Engagements, Reports, and Accounting Services
• Chapter 6. Agreed-Upon Procedures
• Chapter 7. Professional Standards: Independence, Integrity, and Objectivity
• Part 2. Audit Planning
• Chapter 8. Audit Planning, Testing and Materiality
• Part 3. Audit Evidence Processing
• Chapter 9. Audit Evidence and Documentation
• Chapter 10. Audit Risks: Identification and Procedures
• Chapter 11. Audit Sampling
• Chapter 12. Auditing Accounting Estimates, Including Fair Value Accounting Estimates
• Chapter 13. Related Party Transactions
• Chapter 14. Significant Unusual Transactions
• Chapter 15. Subsequent Events; and Going Concern
• Chapter 16. Reporting on Condensed Financial Statements, Selected Financial Data, and Supplemental Information
• Chapter 17. Consideration of Fraud and of Internal Control Over Financial Reporting Audit
• Chapter 18. Financial Statements' Audit
• Chapter 19. The Integrated Audit Process
• Chapter 20. Audits of Group Financial Statements
• Chapter 21. Communications with Audit Committees
• Chapter 22. Audit Tools: Financial Ratios Analysis
• Chapter 23. Corporate Governance, Accounting, and Auditing Scandals
• Chapter 24. Auditor Legal Liability
• Chapter 25. Forensic Auditing
• Answers to Chapter Questions.