Auditing : a risk based-approach - Zehms, Karla M.; Gramling, Audrey A.; Rittenberg, Larry E. (Boston, MA : Cengage Learning, 2023)
1. Quality Auditing: Why It Matters -- 2. The Auditor’s Responsibilities Regarding Fraud and Mechanisms to Address Fraud: Regulation and Corporate Governance -- 3. Internal Control Over Financial Reporting: Responsibilities of Management and the External Auditor -- 4. Professional Legal Liability -- 5. Professional Auditing Standards and the Audit Opinion Formulation Process -- 6. Audit Evidence -- 7. Planning the Audit: Identifying and Responding to the Risks of Material Misstatement -- 8. Specialized Audit Tools: Sampling and Generalized Audit Software -- 9. Auditing the Revenue Cycle -- 10. Auditing Cash and Marketable Securities -- 11. Auditing Inventory, Goods and Services, and Accounts Payable: The Acquisition and Payment Cycle -- 12. Auditing Long-Lived Assets: Acquisition, Use, Impairment, and Disposal -- 13. Auditing Long-Term Liabilities and Stockholders' Equity Transactions -- 14. Completing a Quality Audit -- 15. Audit Reports.
kurssikirjat vy 2324 LASK3036, LASK2054 oheislukemisto, AYLASK2054 oheislukemisto
ekurssikirjat vy 2324 LASK3036, LASK2054 oheislukemisto, AYLASK2054 oheislukemisto
Keywords: Auditing; Financial risk; Standards; tilintarkastus; tilintarkastuskertomukset; petos; standardit; päätöksenteko; revision; revisionsberättelser; bedrägeri; standarder; beslutsfattande