A Student's Manual of Auditing （6TH）

Cooper, Vivian R.V.

Cengage Learning EMEA（2000/09発売）

• 製本 Paperback:紙装版/ペーパーバック版／ページ数 1200 p.
• 言語 ENG
• 商品コード 9781861524966
• DDC分類 657.45

Full Description

This text represents a source of auditing principles, techniques and procedures for professional and academic students of accounting. It is a practical guide to carrying out an accurate audit for any size or type of company. It offers students guidance on different stages of the auditing process from preparing for an audit, recording the audit work and managing the involvement of others, to putting the correct systems and controls in place, completing the audit and reporting to members. The basic audit approach and guidance in the manual have been developed principally by Coopers & Lybrand member firms and applied internationally. The 1998 merger with Price Waterhouse created PricewaterhouseCoopers, and the methodology used in the book reflects an authoritative practice of this leading multinational. Its coverage has a layout that seeks to make it easier for the reader to check procedures quickly. All the information is indexed and cross-referenced throughout.

Contents

The audit approach; fundamental concepts; before the audit; planning the audit; controlling the audit; recording audit work; involvement of others in the audit; systems and controls; substantive testing; audit completion; group audits; audit reporting to management; audit reporting to members; cessation as auditor.