Auditing: An Assertions Approach

Auditing: An Assertions Approach
ISBN-10
047113421X
ISBN-13
9780471134213
Series
Auditing
Category
Business & Economics
Pages
780
Language
English
Published
1996-10-30
Publisher
Wiley
Authors
Donald H. Taylor, G. William Glezen

Description

Presents auditing concepts and procedures within the context of audit assertions, as described in Statements on Auditing Standards. It includes the basic approach to reasoning from audit assertions to audit objectives to audit procedures and numerous examples of computer generated audit working papers. A new aspect of this edition is the introduction of value-added business advice as an integral part of the audit. Public accounting firms are placing increased emphasis on adding value to an audit.

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