AUDITING: A RISK-BASED APPROACH TO CONDUCTING QUALITY AUDITS integrates the latest updates, fraud risks and ethical challengesawhether itas the AICPA and IAASBas clarified standards to harmonize auditing standards in the U.S. and abroad, the Committee of Sponsoring Organizations (COSO) of the Treadway Commissionas updated Internal Control-Integrated Framework or the AICPA recently issued new audit sampling guidance. New end-of-chapter problems as well as new cases provide valuable hands-on experience while demonstrating the relevance of chapter topics and helping students refine both reasoning and auditing skills. Important Notice: Media content referenced within the product description or the product text may not be available in the ebook version.Assertions Audit Procedures: Long-lived Assets EXHIBIT 6.7 Management Assertions and Examples of Related Audit ... an expectation of total depreciation using analytical procedures a Review presentation within the financial statements toanbsp;...
|Title||:||Auditing: A Risk Based-Approach to Conducting a Quality Audit (with ACL CD)|
|Author||:||Karla Johnstone, Audrey Gramling, Larry Rittenberg|
|Publisher||:||Cengage Learning - 2015-01-14|