Modern Auditing

FUNDAMENTAL RELATIONSHIPS. Auditing and the Public Accounting Profession. Financial Statement Audits. Accepting and Planning the Audit. Evidential Matter/Working Papers. INTERNAL CONTROL STRUCTURE CONSIDERATIONS. Understanding the Internal Control Structure. Assessing Control Risk. Auditing Electronic Data Processing Systems. Internal Control Considerations: Revenue Cycle. Internal Control Considerations: Expenditure Cycle. Internal Control Considerations: Payroll and Production Cycle Transactions. Audit Sampling in Test of Controls. VERIFICATION OF ACCOUNT BALANCES. Audit Sampling in Substantive Tests. Substantive Tests of Cash and Revenue Cycle Balances. Substantive Tests of Expenditure and Production Cycle Balances. Auditing the Investing and Financing Cycles. Tests of Income Statement Balances/Completing the Audit/Postaudit Responsibilities. REPORTING AND OTHER RESPONSIBILITIES. Reporting on Audited Financial Statements. Other Services and Reports. Professional Ethics. Accountant2s Legal Liability. Internal, Operational, and Governmental Auditing. The Independent Accountant and the Securities and Exchange Commission. Appendix. Index.Kell, Walter G. is the author of 'Modern Auditing', published 1989 under ISBN 9780471619437 and ISBN 0471619434.