عنوان

Why and how audits must change :

شابک

0471466409

شابک

1280367849

شابک

6610367841

شابک

9780471466406

شابک

9781280367847

شابک

9786610367849

شابک اشتباه

0471444294

شماره

b788693

عنوان اصلي

Why and how audits must change :

نام عام مواد

[Book]

ساير اطلاعات عنواني

practical guidance to improve your audits /

نام نخستين پديدآور

Thomas P. Houck.

محل نشرو پخش و غیره

Hoboken, N.J. :

نام ناشر، پخش کننده و غيره

Wiley,

تاریخ نشرو بخش و غیره

©2003.

نام خاص و کميت اثر

1 online resource (viii, 232 pages) :

ساير جزييات

illustrations

متن يادداشت

Includes bibliographical references and index.

متن يادداشت

Cover -- About the Author -- Contents -- Preface -- 1. A WAKE-UP CALL FOR ALL AUDITORS -- "Please, Don't Compare Us to Andersen!" -- Fundamental Change Is Still Needed -- Purpose of This Book -- 2. RISK-BASED AUDITING: SAVIOR OR VILLAIN? -- Why Many Firms Resist Risk-Based Auditing -- Progress Must Be Made -- 3. THE RISK OF "COOKING THE BOOKS" -- General Methods of Cooking the Books -- Why Companies Cook the Books -- How Auditors Should Assess the Risk that a Client Has Cooked the Books -- Tailoring Audit Programs -- 4. OTHER RISKS AND CONSIDERATIONS -- Ask "Anticipation" Questions -- Perform Proactive Research about the Client's Business -- Perform a Diligent Preliminary Analytical Review -- Risk Assessments During Fieldwork -- 5. THE MANY BENEFITS OF ANALYTICAL PROCEDURES -- Quality -- Efficiency -- Client Service -- Staff Morale -- 6. COMMON PITFALLS OF ANALYTICAL PROCEDURES -- Uncorroborated Client Explanations -- Imprecise Explanations -- Lack of Informed Expectations -- Setting Scopes for Variance Analyses -- 7. AN EASY APPROACH TO IMPLEMENTING ANALYTICAL PROCEDURES -- Step One: Think Analytical First -- Step Two: Determine the Proper Strength -- Step Three: Test and Evaluate Results -- Lousy Internal Controls -- Closing Thoughts -- 8. INTERNAL CONTROL: THE MISUNDERSTOOD CHILD -- Types of Controls -- Minimum Audit Requirements -- 9. TO TEST OR NOT TO TEST -- A Four-Step Approach to Testing Controls -- Step One: Evaluate Cost-Benefits -- Step Two: Identify Specific Controls to Test -- Step Three: Select and Perform Control Tests -- Step Four: Arrive at Conclusions -- Conclusion -- 10. TALKIN' TO THE CLIENT -- Who Should Ask the Questions? -- How Reliable Is the Evidence Source? -- Do You Hear What I Hear? -- 11. DATA EXTRACTION SOFTWARE -- Purpose of This Chapter -- Benefits of Data Extraction Software -- Case Study -- How to Proceed -- 12. ACTION STEPS -- Thinkers and Robots -- Three Essential Steps for Transforming Your Firm -- Closing Thoughts.

بدون عنوان

0

متن يادداشت

The credibility of independent audits has plummeted. Despite recent legislation designed to improve audit quality in the United States, the conditions that most often lead to ineffective audits have not been addressed. This book provides specific and practical guidance on conducting higher quality audits, covering risk-based auditing, analytical procedures, and CAATs (Computer Assisted Accounting Techniques) such as data extraction software and internal controls.

عنوان

Why and how audits must change.

شماره استاندارد بين المللي کتاب و موسيقي

0471444294

موضوع مستند نشده

Auditing, Analytical review.

موضوع مستند نشده

Auditing.

موضوع مستند نشده

Auditing, Analytical review.

موضوع مستند نشده

Auditing, Analytical review.

موضوع مستند نشده

Auditing.

موضوع مستند نشده

Auditing.

موضوع مستند نشده

BUSINESS & ECONOMICS-- Auditing.

موضوع مستند نشده

BUS-- 003000

موضوع مستند نشده

KFCM

شماره

ويراست

شماره رده

نشانه اثر

شماره رده

کد سيستم

مستند نام اشخاص تاييد نشده

Houck, Thomas P.

تاريخ عمليات

20201207021300.0

قواعد فهرست نويسي ( بخش توصيفي )

pn

نام الکترونيکي

نوع ماده

[Book]

تكميل شده

Y