Auditing

Auditing

Audrey Gramling | Larry E. Rittenberg | Karla Johnstone

The auditing environment continues to change in dramatic ways, and graduates entering the profession must be prepared for a high standard of responsibility. You can prepare for these changes by using Johnstone/Gramling/Rittenberg's A RISK-BASED APPROACH TO CONDUCTING QUALITY AUDITS, 9th EDITION. AUDITING 9e reflects the clarified auditing standards and the newest PCAOB standards, discusses COSO's updated Internal Control-Integrated Framework, integrates discussion of fraud risk throughout the text, and features end-of-chapter problems that will help you prepare for exams and understand real-life auditing scenarios. AUDITING 9e will help you understand the full range of auditing issues in the evolving global environment.Important Notice: Media content referenced within the product description or the product text may not be available in the ebook version.
AUDITING

AUDITING

Sana | VIRENDER SHARMA | RAVINDER KUMAR

This comprehensive, well-received and thoroughly updated text, now in its Third Edition, continues to provide an in-depth analysis of the basic concepts of Auditing emphasising the practical aspects of the course. The book discusses in detail, classification and preparation of an audit, internal control system, internal audit, vouching of cash, trading and impersonal ledgers in addition to other topics. Besides, it deals with verification and valuation of assets and liabilities, company audit, cost audit, management audit, tax audit, bank audit as well as depreciation. The final chapters of the book give detailed description of business investigations, audit of special entities and auditing in EDP environment. Contemporary topics have been covered in the book to enlighten readers with the latest developments in the field of auditing, such as cost audit, tax audit, environmental audit and energy audit. The book is intended to serve as an indispensable text for undergraduate students of commerce as well as for CA and ICWA aspirants. New to this Edition • The Companies Act, 2013 (based on new company law). • Internal Audit chapter especially updated in the light of Section 138 of the Companies Act, 2013 and Rule 13 of the Companies (Accounts) Rules, 2014 notified by MCA. • Cost Audit chapter based on the latest Companies (Cost Records and Audit) Rules, 2014, issued by MCA.
Auditing Assurance Services A Systematic Approach (William Messier Jr, Steven Glover etc)
Auditing the art and science of assurance engagements etc.
Auditing the art and science of assurance engagements etc.
Auditing the art and science of assurance engagements etc. 2
Auditing the art and science of assurance engagements etc. 2
Auditing the art and science of assurance engagements ( etc)
Auditing & Assurance

Auditing & Assurance

Sanjib Kumar Basu

Auditing and Assurance explains the concepts, principles and techniques of auditing with a detailed presentation of their applications in real-life situations. With its simple and lucid language, this student-friendly and syllabi-oriented book covers recent development in the legal and regulatory framework governing the auditing work in India.
Auditing & Assurance

Auditing & Assurance

Sanjib Kumar Basu

Auditing and Assurance explains the concepts, principles and techniques of auditing with a detailed presentation of their applications in real-life situations. With its simple and lucid language, this student-friendly and syllabi-oriented book covers recent development in the legal and regulatory framework governing the auditing work in India.
Auditing & Assurance Services
Auditing & Assurance Services

Auditing & Assurance Services

William Messier | Steven Glover | Douglas Prawitt

The fundamental values central to the Messier Jr./Glover/Prawitt text include: student engagement, a systematic approach, and decision making.Student Engagement: The authors believe students are best served by acquiring a strong understanding of the basic concepts that underlie the audit process and how to apply those concepts to various audit and assurance services. The text is accessible to students through straightforward writing and the use of engaging, relevant real-world examples, illustrations, and analogies. The text explicitly encourages students to “stop and think” at important points in the text to help them apply principles covered and also helps students see the application of concepts in a practical setting through “practice insight” boxes.A Systematic Approach: The authors first introduce the three underlying concepts of audit risk, materiality, and evidence, then follow with a discussion of audit planning, the assessment of control risk, and a discussion of the nature, timing, and extent of evidence necessary to reach the appropriate level of detection risk. These concepts are then applied to each major business process and related account balances using a risk-based approach, (in following with the new standards adopted by the various auditing boards).Decision Making: Since much of auditing practice involves the application of auditor judgment, the authors focus on critical judgments and decision-making processes. If a student understands these basic concepts and how to apply them to an audit engagement, he or she will be more effective in today's dynamic audit environment. The new edition even includes a full advanced module on Professional Judgment.