Examines providing assurance services, especially auditing, in today's business environment. Integrates the most important concepts of auditing and certain practical aspects in a logical manner to assist students in understanding audit decision making and evidence accumulation. DLC: Auditing.
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This innovative, easy-to-understand best-seller offers complete coverage of the entire audit process, taking the reader step-by-step through each audit cycle, then showing how each step relates to the process as a whole. Completely oriented to non-complex computerized accounting systems (rather than manual ones), this book significantly integrates information technology throughout all chapters. Coverage includes assurance services, the CPA profession, audit reports, professional ethics, legal liability, evidence, planning, documentation, materiality and risk, and the impact of information technology. For practicing auditors in the market for an excellent reference.
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