Auditing : an integrated approach / Alvin A. Arens, James K. Loebbecke.
Material type:
TextSeries: Prentice Hall series in accountingPublication details: Englewood Cliffs, N.J. : Prentice Hall, c1991Edition: 5th edDescription: xvii, 857 p. : ill. (some col.) ; 26 cmISBN: 0130506834Subject(s): AuditingDDC classification: 657.45
Books-General
| Current library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|
| Archives Centre | 657.45 ARE (Browse shelf(Opens below)) | Withdrawn Item | 2001-700 |
Table of Contents
An overview of auditing
Audit reports
Professional ethics
Legal liability
Audit objectives
Types of evidence and documentation
Audit planning and analytical procedures
Materiality and risk
The study of the client's internal control structure and assessment of control risk
Overall audit plan and audit programme
Audit of the sales and collection cycle
Audit sampling for tests of transactions
Completing the tests in the sales and collections cycle - accounts receivable
Audit sampling for tests of details balances
The effect of complex EDP systems on auditing
Audit and the payroll and personnel cycle
Audit of the acquisition and payment cycle
The acquisition and payment cycle - verification of selected accounts
Audit of the inventory and warehousing cycle
Audit of the capital acquisition and repayment cycle
Audit of cash balances
Completing the audit
Other engagements, services and reports
Operational and compliance auditing.
Includes index.
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