Stuart, Iris

Auditing and assurance services : an applied approach / Iris Stuart - New York, NY. : McGraw-Hill, 2012 - 435 p. ; 29 cm.

Includes index

What is auditing? -- The audit planning process : understanding the risk of material misstatement -- Internal controls -- Auditing the revenue business process -- Audit evidence and the auditor’s responsibility for fraud detection -- Auditing the acquisition and expenditure business process -- Auditing the inventory business process -- Audit sampling : tests of internal controls -- Audit sampling : substantive tests of details -- Cash and investment business processes -- Long-term debt and owner’s equity business process -- Completing the audit -- Audit reports -- The auditing profession

9780073404004


Auditing