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Auditing
Autor: Jack C. Robertson
Rok: 1995
ISBN: 9780256188004
NKP-CNB: boa001-mzk01000369964
OKCZID: 110559682
Citace (dle ČSN ISO 690):
ROBERTSON, Jack C. Auditing. 8th ed. Chicago: Irwin, 1996, 983 s. ISBN 0-256-18800-9.
Anotace
The Eighth Edition of Auditing bridges the gap between students' knowledge of accounting principles and the professional practice of auditing in the working world. The text covers both the concepts and the procedures of auditing and reflects the challenges inherent in accounting and auditing practice, particularly in public accounting firms. Auditing begins with an introduction to practice, audit standards, and reports; continues through the basic concepts of audit planning, analytical procedures, risk, materiality, control risk assessment, sampling, and fraud awareness; and then proceeds directly to technical applications in several cycles and the completion of an audit. The remaining chapters deal with statistical sampling and computer auditing, operational auditing, professional ethics, and legal liability. This organization is designed to facilitate a basic emphasis on audit performance, while providing other topics for insertion as instructors desire.
