Principles of auditing: an introduction to international standards of auditing
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Harlow [u.a.]
Prentice Hall, Financial Times
2005
|
| Ausgabe: | 2. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Includes bibliographical references and index |
| Beschreibung: | XX, 692 S. Ill., graph. Darst. |
| ISBN: | 0273684108 |
Internformat
MARC
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Datensatz im Suchindex
| _version_ | 1804134539791958016 |
|---|---|
| adam_text | LIST OF ILLUSTRATIONS FOREWORD BY PREFACE ACKNOWLEDGEMENTS 1.1 LEARNING
OBJECTIVES 1.2 AUDITING THROUGH WORLD HISTORY 1.3 THE AUDITOR,
CORPORATIONS AND FINANCIAL INFORMATION 1.4 INTERNATIONAL ACCOUNTING AND
AUDITING STANDARDS 1.5 AN AUDIT DEFINED 1.6 TYPES OF AUDITS 1.7 TYPES OF
AUDITORS 1.8 SETTING AUDIT OBJECTIVES BASED ON MANAGEMENT ASSERTIONS 1.9
THE AUDIT PROCESS MODEL 1.10 INTERNATIONAL PUBLIC ACCOUNTANCY FIRMS 1.11
SUMMARY 1.12 ANSWERS TO CERTIFICATION EXAM QUESTIONS 1.13 NOTES 1.14
QUESTIONS, EXERCISES AND CASES 1 2 3 5 10 14 16 19 23 28 33 35 35 38 2.1
LEARNING OBJECTIVES 2.2 INTRODUCTION 2.3 THEORIES ON THE DEMAND AND
SUPPLY OF AUDIT SERVICES 2.4 AUDIT REGULATION 2.5 AUDIT FIRMS 2.6 AUDIT
QUALITY AND AUDIT FEE DETERMINATION 2.7 LEGAL LIABILITY 2.8 SOME
DEVELOPMENTS IN THE AUDIT MARKET 2.9 EXAMPLES OF LANDMARK STUDIES AND
LEGISLATION THAT INFLUENCED THE INTERNATIONAL AUDIT MARKET 2.10 SUMMARY
2.11 ANSWERS TO CERTIFICATION EXAM QUESTIONS 43 44 44 47 50 51 52 57 64
67 68 CONTENTS 2.12 NOTES 2.13 QUESTIONS, EXERCISES AND CASES 69 71 3.1
LEARNING OBJECTIVES 3.2 WHAT ARE ETHICS? 3.3 THE IFAC CODE OF ETHICS FOR
PROFESSIONAL ACCOUNTANTS 3.4 ETHICS GUIDELINES APPLICABLE TO ALL
ACCOUNTANTS (PART A) 3.5 ETHICS APPLICABLE TO PROFESSIONAL ACCOUNTANTS
IN PUBLIC PRACTICE {PART B) 3.6 INDEPENDENCE REQUIREMENTS 3.7 OTHER
TOPICS APPLICABLE TO PROFESSIONAL ACCOUNTANTS IN PUBLIC PRACTICE 3.8
APPLICABLE TO EMPLOYED PROFESSIONAL ACCOUNTANTS (PART C) 3.9 ENFORCEMENT
OF ETHICAL REQUIREMENTS 3.10 FUTURE DEVELOPMENTS 3.11 SUMMARY 3.12
ANSWERS TO CERTIFICATION EXAM QUESTIONS 3.13 NOTES 3.14 QUESTIONS,
EXERCISES AND CASES 74 75 76 76 82 83 94 101 104 105 106 107 108 110 4.1
LEARNING OBJECTIVES 4.2 INTERNATIONAL FRAMEWORK FOR AUDITOR SERVICES 4.3
ELEMENTS OF AN ASSURANCE ENGAGEMENT 4.4 GENERAL CONSIDERATIONS IN AN
ASSURANCE ENGAGEMENT 4.5 AUDITS AND REVIEWS OF HISTORICAL FINANCIAL
INFORMATION 4.6 ASSURANCE ENGAGEMENTS OTHER THAN HISTORICAL FINANCIAL
INFORMATION 4.7 RELATED SERVICES 4.8 SUMMARY 4.9 ANSWERS TO
CERTIFICATION EXAM QUESTIONS 4.10 NOTES 4.11 QUESTIONS, EXERCISES AND
CASES 113 114 117 124 126 136 146 151 153 155 160 5.1 LEARNING
OBJECTIVES 5.2 CLIENT ACCEPTANCE: THE FIRST STEP ON THE JOURNEY TO AN
OPINION 5.3 EVALUATE THE CLIENT S BACKGROUND 5.4 ABILITY TO MEET ETHICAL
AND SPECIFIC COMPETENCE REQUIREMENTS 5.5 USE OF OTHER PROFESSIONALS IN
THE AUDIT 5.6 COMMUNICATING WITH THE PREDECESSOR (EXISTING) AUDITOR 5.7
ACCEPTANCE BY THE CLIENT - THE ENGAGEMENT PROPOSAL 5.8 THE AUDIT
ENGAGEMENT LETTER 164 165 166 171 175 178 179 183 CONTENTS 5.9 SUMMARY
5.10 ANSWERS TO CERTIFICATION EXAM QUESTIONS 5.11 NOTES 5.12 QUESTIONS,
EXERCISES AND CASES 186 187 188 190 6.1 LEARNING OBJECTIVES 6.2 PLANNING
- PHASE II OF THE AUDIT PROCESS MODEL 6.3 UNDERSTANDING THE ENTITY AND
ITS ENVIRONMENT 6.4 BASED ON THE EVIDENCE, ASSESS RISK; TYPES OF RISK
6.5 PLANNING MATERIALITY 6.6 SUMMARY 6.7 ANSWERS TO CERTIFICATION EXAM
QUESTIONS 6.8 NOTES 6.9 QUESTIONS, EXERCISES AND CASES 193 194 197 208
215 220 222 223 225 ;.A 7.1 LEARNING OBJECTIVES 7.2 INTRODUCTION 7.3
INTERNAL CONTROL DEFINED 7.4 THE IMPORTANCE OF INTERNAL CONTROL 7.5
COMPONENTS OF INTERNAL CONTROL 7.6 CONTROL ENVIRONMENT 7.7 RISK
ASSESSMENT 7.8 INFORMATION SYSTEMS, COMMUNICATION, AND RELATED BUSINESS
PROCESSES 7.9 CONTROL ACTIVITIES (CONTROL PROCEDURES) 7.10 MONITORING OF
CONTROLS 7.11 DESIGN OF INTERNAL CONTROLS 7.12 SUMMARY 7.13 ANSWERS TO
CERTIFICATION EXAM QUESTIONS 7.14 NOTES 7.15 QUESTIONS, EXERCISES AND
CASES 229 -* 229 230 230 232 235 236 245 247 251 256 259 261 263 264
267 8.1 LEARNING OBJECTIVES 8.2 UNDERSTANDING, ASSESSING AND TESTING
INTERNAL CONTROLS 8.3 UNDERSTANDING OF INTERNAL CONTROLS AND
DOCUMENTATION 8.4 ASSESSING CONTROL RISK 8.5 OVERALL RESPONSES TO
ASSESSED RISK 8.6 PREPARE PLANNING MEMORANDUM AND AUDIT PLAN 8.7 TESTS
OF CONTROLS 272 272 274 274 286 290 293 296 CONTENTS 8.8 EVALUATE
SUFFICIENCY AND APPROPRIATENESS OF AUDIT EVIDENCE 8.9 SUMMARY 8.10
ANSWERS TO CERTIFICATION EXAM QUESTIONS 8.11 NOTES 8.12 QUESTIONS,
EXERCISES AND CASES 304 305 307 309 310 9.1 LEARNING OBJECTIVES 9.2
INTRODUCTION 9.3 THE ANALYTICAL REVIEW PROCESS 9.4 FORMULATING
EXPECTATIONS 9.5 GENERAL ANALYTICAL PROCEDURES 9.6 ANALYTICAL PROCEDURES
DURING DIFFERENT PHASES IN THE AUDIT PROCESS 9.7 ANALYTICAL PROCEDURES
AS SUBSTANTIVE TESTS 9.8 COMPUTER ASSISTED AUDIT TECHNIQUES (CAATS) AND
GENERALIZED AUDIT SOFTWARE (GAS) 9.9 ANALYTICAL PROCEDURES USING DATA
MINING TECHNIQUES 9.10 FOLLOW-UP IN CASE OF UNEXPECTED DEVIATIONS 9.11
SUMMARY 9.12 ANSWERS TO CERTIFICATION EXAM QUESTIONS 9.13 NOTES 9.14
QUESTIONS, EXERCISES AND CASES 317 318 319 324 326 333 335 337 341 343
343 345 346 348 10.1 LEARNING OBJECTIVES 10.2 INTRODUCTION 10.3 THE
BASIS OF EVIDENCE 10.4 SUFFICIENT APPROPRIATE AUDIT EVIDENCE 10.5
SUBSTANTIVE AUDIT PROCEDURES 10.6 AUDIT PROCEDURES FOR OBTAINING AUDIT
EVIDENCE 10.7 SUMMARY 10.8 ANSWERS TO CERTIFICATION EXAM QUESTIONS 10.9
NOTES 10.10 QUESTIONS, EXERCISES AND CASES APPENDIX TO CHAPTER 10 AUDIT
SAMPLING AND OTHER SELECTIVE TESTING PROCEDURES 10 .A.I PREFACE 10.A.2
INTRODUCTION 10.A.3 DEFINITIONS 10.A.4 AUDIT EVIDENCE 10.A.5 SELECTING
ITEMS FOR TESTING TO GATHER AUDIT EVIDENCE 10.A.6 STATISTICAL VERSUS
NON-STATISTICAL SAMPLING APPROACHES 352 353 354 358 364 368 380 382 384
385 391 391 392 392 397 400 401 VIM CONTENTS 1O.A.7 DESIGN OF THE SAMPLE
10.A.8 ANSWERS TO CERTIFICATION EXAM QUESTIONS 10.A.9 NOTES 10.A.10
QUESTIONS, EXERCISES AND CASES 402 417 418 419 11.1 LEARNING OBJECTIVES
11.2 INTRODUCTION 11.3 QUALITY CONTROL 11.4 EVALUATE GOVERNANCE EVIDENCE
11.5 REVIEW FOR DISCOVERY OF SUBSEQUENT EVENTS 11.6 REVIEW FINANCIAL
STATEMENTS AND OTHER REPORT MATERIAL 11.7 WRAP-UP PROCEDURES 11.8 GOING
CONCERN ISSUES 11.9 MATTERS FOR ATTENTION OF PARTNERS (MAPS) 11.10
REPORTS TO THE BOARD OF DIRECTORS 11.11 SUMMARY 11.12 ANSWERS TO
CERTIFICATION EXAM QUESTIONS 11.13 NOTES 11.14 QUESTIONS, EXERCISES AND
CASES APPENDIX TO CHAPTER 11 AUDIT DOCUMENTATION AND WORKING PAPERS
11.A.I INTRODUCTION 11.A.2 FORM AND CONTENT OF THE WORKING PAPERS 11.A.3
DOCUMENT RETENTION 11.A.4 PERMANENT AND CURRENT FILES 11.A.5 PREPARATION
OF WORKING PAPERS 11.A.6 ADJUSTING ENTRY 11.A.7 SUMMARY 11.A.8 NOTES
11.A.9 QUESTIONS, EXERCISES AND CASES 421 423 424 430 441 445 448 455
457 458 460 461 463 466 473 473 475 477 478 483 485 486 487 489 12.1
LEARNING OBJECTIVES 12.2 INTRODUCTION 12.3 BASIC ELEMENTS OF THE
AUDITOR S REPORT 12.4 TYPES OF REPORTS EXPRESSING AUDIT OPINIONS 12.5
MATTERS THAT DO NOT AFFECT THE AUDITOR S OPINION (MODIFICATION OF AN
AUDITOR S REPORT CONTAINING AN UNQUALIFIED OPINION) 12.6 CIRCUMSTANCES
THAT MAY RESULT IN OTHER THAN AN UNQUALIFIED OPINION 12.7 UNCERTAINTIES
LEADING TO QUALIFICATION OF OPINIONS 12.8 COMMUNICATIONS WITH THOSE
CHARGED WITH GOVERNANCE 490 491 493 499 505 511 516 520 IY CONTENTS 12.9
LONG-FORM AUDIT REPORT 523 12.10 XBRL AND CONTINUOUS REPORTING 525 12.11
SUMMARY 528 12.12 ANSWERS TO CERTIFICATION EXAM QUESTIONS 530 12.13
NOTES 531 12.14 QUESTIONS, EXERCISES AND CASES 534 13.1 LEARNING
OBJECTIVES 541 13.2 INTRODUCTION 542 13.3 YOU ARE THE AUDIT MANAGER 542
13.4 THE AUDIT PLANNING MEMORANDUM - STRATEGY PART 548 13.5 THE AUDIT
PLANNING MEMORANDUM - PLAN PART 554 13.6 AUDIT PROGRAM (AUDIT PLAN) 557
13.7 COMPLETION MEMORANDUM 575 13.8 SUMMARY 580 13.9 ANSWERS TO
CERTIFICATION EXAM QUESTIONS 581 13.10 NOTES 583 13.11 QUESTIONS,
EXERCISES AND CASES 584 14.1 LEARNING OBJECTIVES 592 14.2 INTRODUCTION
593 14.3 THE NATURE OF CORPORATE GOVERNANCE 593 14.4 CAUSES OF CURRENT
CORPORATE GOVERNANCE DISCUSSIONS 597 14.5 CORPORATE GOVERNANCE
STRUCTURES 602 14.6 CORPORATE GOVERNANCE COMMITTEES AND REPORTS 604 14.7
BEST PRACTICE FROM A GLOBAL PERSPECTIVE 606 14.8 CORPORATE GOVERNANCE
AND THE ROLE OF THE AUDITOR 617 14.9 SUMMARY 624 14.10 ANSWERS TO
CERTIFICATION EXAM QUESTIONS 626 14.11 NOTES 627 14.12 QUESTIONS,
EXERCISES AND CASES 630 APPENDIX A TO CHAPTER 14 THE COMBINED CODE (UK):
AN EXAMPLE OF AUDITORS REVIEW OF CORPORATE GOVERNANCE BEST PRACTICE 632
APPENDIX B TO CHAPTER 14 GOVERNANCE AND AUDITING IN A PUBLIC INTEREST
CONTEXT 636 GLOSSARY 644 INDEX 683
|
| adam_txt |
LIST OF ILLUSTRATIONS FOREWORD BY PREFACE ACKNOWLEDGEMENTS 1.1 LEARNING
OBJECTIVES 1.2 AUDITING THROUGH WORLD HISTORY 1.3 THE AUDITOR,
CORPORATIONS AND FINANCIAL INFORMATION 1.4 INTERNATIONAL ACCOUNTING AND
AUDITING STANDARDS 1.5 AN AUDIT DEFINED 1.6 TYPES OF AUDITS 1.7 TYPES OF
AUDITORS 1.8 SETTING AUDIT OBJECTIVES BASED ON MANAGEMENT ASSERTIONS 1.9
THE AUDIT PROCESS MODEL 1.10 INTERNATIONAL PUBLIC ACCOUNTANCY FIRMS 1.11
SUMMARY 1.12 ANSWERS TO CERTIFICATION EXAM QUESTIONS 1.13 NOTES 1.14
QUESTIONS, EXERCISES AND CASES 1 2 3 5 10 14 16 19 23 28 33 35 35 38 2.1
LEARNING OBJECTIVES 2.2 INTRODUCTION 2.3 THEORIES ON THE DEMAND AND
SUPPLY OF AUDIT SERVICES 2.4 AUDIT REGULATION 2.5 AUDIT FIRMS 2.6 AUDIT
QUALITY AND AUDIT FEE DETERMINATION 2.7 LEGAL LIABILITY 2.8 SOME
DEVELOPMENTS IN THE AUDIT MARKET 2.9 EXAMPLES OF LANDMARK STUDIES AND
LEGISLATION THAT INFLUENCED THE INTERNATIONAL AUDIT MARKET 2.10 SUMMARY
2.11 ANSWERS TO CERTIFICATION EXAM QUESTIONS 43 44 44 47 50 51 52 57 64
67 68 CONTENTS 2.12 NOTES 2.13 QUESTIONS, EXERCISES AND CASES 69 71 3.1
LEARNING OBJECTIVES 3.2 WHAT ARE ETHICS? 3.3 THE IFAC CODE OF ETHICS FOR
PROFESSIONAL ACCOUNTANTS 3.4 ETHICS GUIDELINES APPLICABLE TO ALL
ACCOUNTANTS (PART A) 3.5 ETHICS APPLICABLE TO PROFESSIONAL ACCOUNTANTS
IN PUBLIC PRACTICE {PART B) 3.6 INDEPENDENCE REQUIREMENTS 3.7 OTHER
TOPICS APPLICABLE TO PROFESSIONAL ACCOUNTANTS IN PUBLIC PRACTICE 3.8
APPLICABLE TO EMPLOYED PROFESSIONAL ACCOUNTANTS (PART C) 3.9 ENFORCEMENT
OF ETHICAL REQUIREMENTS 3.10 FUTURE DEVELOPMENTS 3.11 SUMMARY 3.12
ANSWERS TO CERTIFICATION EXAM QUESTIONS 3.13 NOTES 3.14 QUESTIONS,
EXERCISES AND CASES 74 75 76 76 82 83 94 101 104 105 106 107 108 110 4.1
LEARNING OBJECTIVES 4.2 INTERNATIONAL FRAMEWORK FOR AUDITOR SERVICES 4.3
ELEMENTS OF AN ASSURANCE ENGAGEMENT 4.4 GENERAL CONSIDERATIONS IN AN
ASSURANCE ENGAGEMENT 4.5 AUDITS AND REVIEWS OF HISTORICAL FINANCIAL
INFORMATION 4.6 ASSURANCE ENGAGEMENTS OTHER THAN HISTORICAL FINANCIAL
INFORMATION 4.7 RELATED SERVICES 4.8 SUMMARY 4.9 ANSWERS TO
CERTIFICATION EXAM QUESTIONS 4.10 NOTES 4.11 QUESTIONS, EXERCISES AND
CASES 113 114 117 124 126 136 146 151 153 155 160 5.1 LEARNING
OBJECTIVES 5.2 CLIENT ACCEPTANCE: THE FIRST STEP ON THE JOURNEY TO AN
OPINION 5.3 EVALUATE THE CLIENT'S BACKGROUND 5.4 ABILITY TO MEET ETHICAL
AND SPECIFIC COMPETENCE REQUIREMENTS 5.5 USE OF OTHER PROFESSIONALS IN
THE AUDIT 5.6 COMMUNICATING WITH THE PREDECESSOR (EXISTING) AUDITOR 5.7
ACCEPTANCE BY THE CLIENT - THE ENGAGEMENT PROPOSAL 5.8 THE AUDIT
ENGAGEMENT LETTER 164 165 166 171 175 178 179 183 CONTENTS 5.9 SUMMARY
5.10 ANSWERS TO CERTIFICATION EXAM QUESTIONS 5.11 NOTES 5.12 QUESTIONS,
EXERCISES AND CASES 186 187 188 190 6.1 LEARNING OBJECTIVES 6.2 PLANNING
- PHASE II OF THE AUDIT PROCESS MODEL 6.3 UNDERSTANDING THE ENTITY AND
ITS ENVIRONMENT 6.4 BASED ON THE EVIDENCE, ASSESS RISK; TYPES OF RISK
6.5 PLANNING MATERIALITY 6.6 SUMMARY 6.7 ANSWERS TO CERTIFICATION EXAM
QUESTIONS 6.8 NOTES 6.9 QUESTIONS, EXERCISES AND CASES 193 194 197 208
215 220 222 223 225 ;.A 7.1 LEARNING OBJECTIVES 7.2 INTRODUCTION 7.3
INTERNAL CONTROL DEFINED 7.4 THE IMPORTANCE OF INTERNAL CONTROL 7.5
COMPONENTS OF INTERNAL CONTROL 7.6 CONTROL ENVIRONMENT 7.7 RISK
ASSESSMENT 7.8 INFORMATION SYSTEMS, COMMUNICATION, AND RELATED BUSINESS
PROCESSES 7.9 CONTROL ACTIVITIES (CONTROL PROCEDURES) 7.10 MONITORING OF
CONTROLS 7.11 DESIGN OF INTERNAL CONTROLS 7.12 SUMMARY 7.13 ANSWERS TO
CERTIFICATION EXAM QUESTIONS 7.14 NOTES 7.15 QUESTIONS, EXERCISES AND
CASES 229 -*' 229 230 230 232 235 236 245 247 251 256 259 261 263 264
267 8.1 LEARNING OBJECTIVES 8.2 UNDERSTANDING, ASSESSING AND TESTING
INTERNAL CONTROLS 8.3 UNDERSTANDING OF INTERNAL CONTROLS AND
DOCUMENTATION 8.4 ASSESSING CONTROL RISK 8.5 OVERALL RESPONSES TO
ASSESSED RISK 8.6 PREPARE PLANNING MEMORANDUM AND AUDIT PLAN 8.7 TESTS
OF CONTROLS 272 272 274 274 286 290 293 296 CONTENTS 8.8 EVALUATE
SUFFICIENCY AND APPROPRIATENESS OF AUDIT EVIDENCE 8.9 SUMMARY 8.10
ANSWERS TO CERTIFICATION EXAM QUESTIONS 8.11 NOTES 8.12 QUESTIONS,
EXERCISES AND CASES 304 305 307 309 310 9.1 LEARNING OBJECTIVES 9.2
INTRODUCTION 9.3 THE ANALYTICAL REVIEW PROCESS 9.4 FORMULATING
EXPECTATIONS 9.5 GENERAL ANALYTICAL PROCEDURES 9.6 ANALYTICAL PROCEDURES
DURING DIFFERENT PHASES IN THE AUDIT PROCESS 9.7 ANALYTICAL PROCEDURES
AS SUBSTANTIVE TESTS 9.8 COMPUTER ASSISTED AUDIT TECHNIQUES (CAATS) AND
GENERALIZED AUDIT SOFTWARE (GAS) 9.9 ANALYTICAL PROCEDURES USING DATA
MINING TECHNIQUES 9.10 FOLLOW-UP IN CASE OF UNEXPECTED DEVIATIONS 9.11
SUMMARY 9.12 ANSWERS TO CERTIFICATION EXAM QUESTIONS 9.13 NOTES 9.14
QUESTIONS, EXERCISES AND CASES 317 318 319 324 326 333 335 337 341 343
343 345 346 348 10.1 LEARNING OBJECTIVES 10.2 INTRODUCTION 10.3 THE
BASIS OF EVIDENCE 10.4 SUFFICIENT APPROPRIATE AUDIT EVIDENCE 10.5
SUBSTANTIVE AUDIT PROCEDURES 10.6 AUDIT PROCEDURES FOR OBTAINING AUDIT
EVIDENCE 10.7 SUMMARY 10.8 ANSWERS TO CERTIFICATION EXAM QUESTIONS 10.9
NOTES 10.10 QUESTIONS, EXERCISES AND CASES APPENDIX TO CHAPTER 10 AUDIT
SAMPLING AND OTHER SELECTIVE TESTING PROCEDURES 10 .A.I PREFACE 10.A.2
INTRODUCTION 10.A.3 DEFINITIONS 10.A.4 AUDIT EVIDENCE 10.A.5 SELECTING
ITEMS FOR TESTING TO GATHER AUDIT EVIDENCE 10.A.6 STATISTICAL VERSUS
NON-STATISTICAL SAMPLING APPROACHES 352 353 354 358 364 368 380 382 384
385 391 391 392 392 397 400 401 VIM CONTENTS 1O.A.7 DESIGN OF THE SAMPLE
10.A.8 ANSWERS TO CERTIFICATION EXAM QUESTIONS 10.A.9 NOTES 10.A.10
QUESTIONS, EXERCISES AND CASES 402 417 418 419 11.1 LEARNING OBJECTIVES
11.2 INTRODUCTION 11.3 QUALITY CONTROL 11.4 EVALUATE GOVERNANCE EVIDENCE
11.5 REVIEW FOR DISCOVERY OF SUBSEQUENT EVENTS 11.6 REVIEW FINANCIAL
STATEMENTS AND OTHER REPORT MATERIAL 11.7 WRAP-UP PROCEDURES 11.8 GOING
CONCERN ISSUES 11.9 MATTERS FOR ATTENTION OF PARTNERS (MAPS) 11.10
REPORTS TO THE BOARD OF DIRECTORS 11.11 SUMMARY 11.12 ANSWERS TO
CERTIFICATION EXAM QUESTIONS 11.13 NOTES 11.14 QUESTIONS, EXERCISES AND
CASES APPENDIX TO CHAPTER 11 AUDIT DOCUMENTATION AND WORKING PAPERS
11.A.I INTRODUCTION 11.A.2 FORM AND CONTENT OF THE WORKING PAPERS 11.A.3
DOCUMENT RETENTION 11.A.4 PERMANENT AND CURRENT FILES 11.A.5 PREPARATION
OF WORKING PAPERS 11.A.6 ADJUSTING ENTRY 11.A.7 SUMMARY 11.A.8 NOTES
11.A.9 QUESTIONS, EXERCISES AND CASES 421 423 424 430 441 445 448 455
457 458 460 461 463 466 473 473 475 477 478 483 485 486 487 489 12.1
LEARNING OBJECTIVES 12.2 INTRODUCTION 12.3 BASIC ELEMENTS OF THE
AUDITOR'S REPORT 12.4 TYPES OF REPORTS EXPRESSING AUDIT OPINIONS 12.5
MATTERS THAT DO NOT AFFECT THE AUDITOR'S OPINION (MODIFICATION OF AN
AUDITOR'S REPORT CONTAINING AN UNQUALIFIED OPINION) 12.6 CIRCUMSTANCES
THAT MAY RESULT IN OTHER THAN AN UNQUALIFIED OPINION 12.7 UNCERTAINTIES
LEADING TO QUALIFICATION OF OPINIONS 12.8 COMMUNICATIONS WITH THOSE
CHARGED WITH GOVERNANCE 490 491 493 499 505 511 516 520 IY CONTENTS 12.9
LONG-FORM AUDIT REPORT 523 12.10 XBRL AND CONTINUOUS REPORTING 525 12.11
SUMMARY 528 12.12 ANSWERS TO CERTIFICATION EXAM QUESTIONS 530 12.13
NOTES 531 12.14 QUESTIONS, EXERCISES AND CASES 534 13.1 LEARNING
OBJECTIVES 541 13.2 INTRODUCTION 542 13.3 YOU ARE THE AUDIT MANAGER 542
13.4 THE AUDIT PLANNING MEMORANDUM - STRATEGY PART 548 13.5 THE AUDIT
PLANNING MEMORANDUM - PLAN PART 554 13.6 AUDIT PROGRAM (AUDIT PLAN) 557
13.7 COMPLETION MEMORANDUM 575 13.8 SUMMARY 580 13.9 ANSWERS TO
CERTIFICATION EXAM QUESTIONS 581 13.10 NOTES 583 13.11 QUESTIONS,
EXERCISES AND CASES 584 14.1 LEARNING OBJECTIVES 592 14.2 INTRODUCTION
593 14.3 THE NATURE OF CORPORATE GOVERNANCE 593 14.4 CAUSES OF CURRENT
CORPORATE GOVERNANCE DISCUSSIONS 597 14.5 CORPORATE GOVERNANCE
STRUCTURES 602 14.6 CORPORATE GOVERNANCE COMMITTEES AND REPORTS 604 14.7
BEST PRACTICE FROM A GLOBAL PERSPECTIVE 606 14.8 CORPORATE GOVERNANCE
AND THE ROLE OF THE AUDITOR 617 14.9 SUMMARY 624 14.10 ANSWERS TO
CERTIFICATION EXAM QUESTIONS 626 14.11 NOTES 627 14.12 QUESTIONS,
EXERCISES AND CASES 630 APPENDIX A TO CHAPTER 14 THE COMBINED CODE (UK):
AN EXAMPLE OF AUDITORS' REVIEW OF CORPORATE GOVERNANCE BEST PRACTICE 632
APPENDIX B TO CHAPTER 14 GOVERNANCE AND AUDITING IN A PUBLIC INTEREST
CONTEXT 636 GLOSSARY 644 INDEX 683 |
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| edition | 2. ed. |
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| genre | 1\p (DE-588)4123623-3 Lehrbuch gnd-content |
| genre_facet | Lehrbuch |
| id | DE-604.BV020835295 |
| illustrated | Illustrated |
| index_date | 2024-07-02T13:14:46Z |
| indexdate | 2024-07-09T20:26:13Z |
| institution | BVB |
| isbn | 0273684108 |
| language | English |
| lccn | 2004056258 |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-014157249 |
| oclc_num | 56198848 |
| open_access_boolean | |
| owner | DE-473 DE-BY-UBG DE-522 |
| owner_facet | DE-473 DE-BY-UBG DE-522 |
| physical | XX, 692 S. Ill., graph. Darst. |
| publishDate | 2005 |
| publishDateSearch | 2005 |
| publishDateSort | 2005 |
| publisher | Prentice Hall, Financial Times |
| record_format | marc |
| spelling | Principles of auditing an introduction to international standards of auditing Rick Hayes ... 2. ed. Harlow [u.a.] Prentice Hall, Financial Times 2005 XX, 692 S. Ill., graph. Darst. txt rdacontent n rdamedia nc rdacarrier Includes bibliographical references and index International Standards on Auditing (DE-588)4490663-8 gnd rswk-swf Auditing gtt aAuditing Wirtschaftsprüfung (DE-588)4066505-7 gnd rswk-swf Revision Wirtschaft (DE-588)4049674-0 gnd rswk-swf 1\p (DE-588)4123623-3 Lehrbuch gnd-content Revision Wirtschaft (DE-588)4049674-0 s International Standards on Auditing (DE-588)4490663-8 u 2\p DE-604 Wirtschaftsprüfung (DE-588)4066505-7 s 3\p DE-604 Hayes, Rick Stephan 1946- Sonstige (DE-588)132857790 oth SWB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014157249&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk 2\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk 3\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Principles of auditing an introduction to international standards of auditing International Standards on Auditing (DE-588)4490663-8 gnd Auditing gtt aAuditing Wirtschaftsprüfung (DE-588)4066505-7 gnd Revision Wirtschaft (DE-588)4049674-0 gnd |
| subject_GND | (DE-588)4490663-8 (DE-588)4066505-7 (DE-588)4049674-0 (DE-588)4123623-3 |
| title | Principles of auditing an introduction to international standards of auditing |
| title_auth | Principles of auditing an introduction to international standards of auditing |
| title_exact_search | Principles of auditing an introduction to international standards of auditing |
| title_exact_search_txtP | Principles of auditing an introduction to international standards of auditing |
| title_full | Principles of auditing an introduction to international standards of auditing Rick Hayes ... |
| title_fullStr | Principles of auditing an introduction to international standards of auditing Rick Hayes ... |
| title_full_unstemmed | Principles of auditing an introduction to international standards of auditing Rick Hayes ... |
| title_short | Principles of auditing |
| title_sort | principles of auditing an introduction to international standards of auditing |
| title_sub | an introduction to international standards of auditing |
| topic | International Standards on Auditing (DE-588)4490663-8 gnd Auditing gtt aAuditing Wirtschaftsprüfung (DE-588)4066505-7 gnd Revision Wirtschaft (DE-588)4049674-0 gnd |
| topic_facet | International Standards on Auditing Auditing aAuditing Wirtschaftsprüfung Revision Wirtschaft Lehrbuch |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014157249&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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