Modern Auditing: Student Study Guide

Modern Auditing, 6E integrates accounting standards, accounting systems, internal accounting controls, and dual functions of investigating and reporting — all within the context of the professional accounting practice environment.

This updated edition uses the popular transaction cycle approach to auditing along with an engaging pedagogical framework to develop students' critical thinking skills by actively involving them in the text presentation. Covers new internal control standards including the COSO report Internal Control--Integrated Framework, and pending revision of SAS #55. Features fresh research questions requiring use of outside resources and objective questions from professional examinations. Superior graphical renditions assist readers by providing a visual representation of concepts.