http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
1 online resource (xvi, 366 pages) : illustrations
An easy-to-understand explanation of auditing-- from gathering financial statements and accounting information to analyzing a client's financial position.
Front Matter -- Introduction -- Getting an Auditing Initiation. Taking Auditing into Account -- The Role of Auditing in Public Accounting -- Understanding Professional Standards and Ethics -- Performing the Initial Auditing Steps. Getting Engaged: Preparing to Conduct an Audit -- Assessing Audit Risk -- Collecting and Documenting Audit Evidence -- Auditing a Client's Internal Controls -- Sampling the Records -- Auditing How a Client Conducts Business. The Revenue Process: Auditing How a Business Makes Money -- The Purchasing Process: Auditing How a Business Spends Money -- The Human Resources Process: Auditing Personnel Practices -- Inventory Management: Auditing How a Business Manages Its Products -- Focusing on a Client's Finances. Auditing Fixed and Intangible Assets -- Auditing Long-Term Liabilities and Stockholder Equity -- Auditing Cash and Investments -- Completing the Audit. Performing Final Due Diligence -- Wrapping It Up: Issuing the Report -- The Spectrum of Engagement Services -- The Part of Tens. Ten Procedures to Obtain Audit Evidence -- Ten Tips to Stay Educated in Audit Procedures -- Index -- Advertisement.
Getting an auditing initiation -- Performing the initial auditing steps -- Auditing how a client conducts business -- Focusing on a client's finances -- Completing the audit -- The part of tens.