Modern Auditing

Partial table of contents: THE AUDITING ENVIRONMENT. Auditing and the Public Accounting Profession. The Expectation Gap and Auditor2s Legal Liability. AUDIT PLANNING. Audit Objectives, Evidence, and Working Papers. Materiality, Risk, and Preliminary Audit Strategies. AUDIT TESTING METHODOLOGY. Tests of Controls/Assessing Control Risk. Audit Sampling in Tests of Controls. Auditing Electronic Data Processing Systems. AUDITING THE TRANSACTION CYCLES. Auditing the Revenue Cycle. Auditing the Personnel Services and Production Cycles. Auditing Cash Balances. REPORTING AND OTHER SERVICES. Reporting on Audited Financial Statements. Internal, Operational, and Governmental Auditing.Kell, Walter G. is the author of 'Modern Auditing' with ISBN 9780471542834 and ISBN 0471542830.