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Modern auditing

Author: Walter Gerry Kell; William C Boynton; Richard E Ziegler
Publisher: New York : Wiley, ©1986.
Edition/Format:   Print book : English : 3rd edView all editions and formats
Database:WorldCat
Summary:

A revision and refinement of this best-seller in the auditing field.

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Additional Physical Format: Online version:
Kell, Walter Gerry, 1921-
Modern auditing.
New York : Wiley, ©1986
(OCoLC)704475338
Document Type: Book
All Authors / Contributors: Walter Gerry Kell; William C Boynton; Richard E Ziegler
ISBN: 0471819190 9780471819196 047181914X 9780471819141 0471624721 9780471624721
OCLC Number: 12976195
Notes: Includes index.
Description: xviii, 823 pages : illustrations ; 24 cm
Contents: FUNDAMENTAL RELATIONSHIPS: The Professional Practice of Auditing; The Financial Statement Audits; Audit Planning; Evidential Matter/Working Papers; STUDY AND EVALUATION OF INTERNAL CONTROL: Internal Control Principles and Review Concepts; Auditing EDP Systems; Basic Audit Sampling Concepts; Compliance Test of Revenue Cycle: Sales Transactions; Compliance Tests of Revenue Cycle: Cash Receipts and Sales Adjustments Transactions; Compliance Test of Expenditure Cycle: Purchases and Cash Disbursement; Compliance Test of Payroll and Production Cycle Transactions; VERIFICATION OF ACCOUNT BALANCES: Audit Sampling in Substantive Testing; Substantive Tests of Cash and Revenue Cycle Balances; Substantive Tests of Expenditure Cycle Balances; Substantive Tests of Investing and Financing Cycle Balances; Tests of Income Statement Balances/Completing the Audit; REPORTING AND OTHER RESPONSIBILITES: Reporting on Audited Financial Statements; Other Reports and Services; Professional Ethics; Legal Liability; Independent Accountant and the SEC; Index.
Responsibility: Walter G. Kell, William C. Boynton, Richard E. Ziegler.

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