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Auditing assurance and risk

Knechel, W.R.

9780324313185 - Auditing assurance and risk
2e hands

Artikelomschrijving

Consistent with the changes to Auditing Standard No. 2 (AS 2) under probable adoption by the PCAOB as Auditing Standard No. 5 (AS 5), AUDITING: ASSURANCE AND RISK emphasizes a top-down, risk-based approach to planning and conducting the audit in general, and to evaluating internal control. This volume leads the way in striking an effective balance among presenting the concepts of auditing, outlining the standards and practices of today's auditors, and preparing students to perform the Integrated Audit with a necessary understanding of enterprise risk management and professional judgment as the future of the auditing profession. The authors have prepared a document outlining the impact of the PCAOB's recently proposed changes to AS2 and how the Fourth Edition reflects and supports this guidance. To review the document, see IMPACT OF PROPOSED AS5 on the Instructor Resources page. Features: Logical Organization: This text is organized in four main sections around the logical flow of the audit process: (1) An overview of the conceptual structure of the audit process, (2) Risk assessment in the audit process, (3) Evidence gathering and evaluation, and (4) Special topics. Emphasis on Professional Judgment: Auditing is presented as a judgment process rather than a standard-driven mechanical process. Students learn that key decisions are based on factors that must be evaluated using professional judgment. Addresses Client Perspective: Understanding the client''s operation and risks is emphasized throughout the text. Models of strategic planning that can be adapted to the concerns of the auditor and provide an excellent foundation for understanding the forces that affect the client are covered. Internal Control Coverage: The third edition adopts the broad approach to internal control that has been accepted as part of the PCAOB Auditing Standard No. 2. Students learn the importance of good internal control in organizations, as well as the impact of internal control on

Specificaties

Auteur Knechel, W.R.
ISBN/EAN 9780324313185
Druk 3
Uitverkocht

Artikelomschrijving

Consistent with the changes to Auditing Standard No. 2 (AS 2) under probable adoption by the PCAOB as Auditing Standard No. 5 (AS 5), AUDITING: ASSURANCE AND RISK emphasizes a top-down, risk-based approach to planning and conducting the audit in general, and to evaluating internal control. This volume leads the way in striking an effective balance among presenting the concepts of auditing, outlining the standards and practices of today's auditors, and preparing students to perform the Integrated Audit with a necessary understanding of enterprise risk management and professional judgment as the future of the auditing profession. The authors have prepared a document outlining the impact of the PCAOB's recently proposed changes to AS2 and how the Fourth Edition reflects and supports this guidance. To review the document, see IMPACT OF PROPOSED AS5 on the Instructor Resources page. Features: Logical Organization: This text is organized in four main sections around the logical flow of the audit process: (1) An overview of the conceptual structure of the audit process, (2) Risk assessment in the audit process, (3) Evidence gathering and evaluation, and (4) Special topics. Emphasis on Professional Judgment: Auditing is presented as a judgment process rather than a standard-driven mechanical process. Students learn that key decisions are based on factors that must be evaluated using professional judgment. Addresses Client Perspective: Understanding the client''s operation and risks is emphasized throughout the text. Models of strategic planning that can be adapted to the concerns of the auditor and provide an excellent foundation for understanding the forces that affect the client are covered. Internal Control Coverage: The third edition adopts the broad approach to internal control that has been accepted as part of the PCAOB Auditing Standard No. 2. Students learn the importance of good internal control in organizations, as well as the impact of internal control on

Specificaties

Auteur Knechel, W.R.
ISBN/EAN 9780324313185
Druk 3