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9780471546917

Montgomery's Auditing

Montgomery's Auditing
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  • ISBN-13: 9780471546917
  • ISBN: 0471546917
  • Edition: 11
  • Publication Date: 1992
  • Publisher: Wiley & Sons, Incorporated, John

AUTHOR

O'Reilly, Vincent M., Hirsch, Murray B., DeFliese, Philip L.

SUMMARY

Partial table of contents: THE AUDIT ENVIRONMENT. The Organization and Structure of the Auditing Profession. Auditing Standards and Professional Conduct. Professional Responsibility and Legal Liability. THEORY AND CONCEPTS. Audit Risk, Materiality, and Engagement Strategy. Assessing Inherent and Control Risk. Controlling Detection Risk: Substantive Tests. The Extent of Testing: Audit Sampling. AUDITING SPECIFIC CYCLES AND ACCOUNTS. Auditing the Revenue Cycle. Auditing the Production Cycle, Cost of Sales, and Inventory Balances. Auditing Prepaid Expenses, Accrued Liabilities, and Risk Management. Auditing Property, Plant, and Equipment. Auditing Debt and Equity. COMPLETING THE WORK AND REPORTING THE RESULTS. The Auditor2s Report. Special Reporting Situations. Compliance Auditing. AUDITING SPECIALIZED INDUSTRIES. Auditing Colleges, Universities, and Independent Schools. Auditing Emerging Businesses. Auditing High Technology Companies. Auditing Investment Companies. Auditing Oil and Gas Producing Activities. Auditing Public Utilities. Auditing Securities and Commodities Broker-Dealers. Auditing State and Local Governmental Entities.O'Reilly, Vincent M. is the author of 'Montgomery's Auditing', published 1992 under ISBN 9780471546917 and ISBN 0471546917.

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