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Montgomery Auditing Continuing Professional Education : Continuing Professional Education Version, Twelfth Edition - Vincent M. O'Reilly

Montgomery Auditing Continuing Professional Education

Continuing Professional Education Version, Twelfth Edition

Paperback

Published: 13th August 1999
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Montgomery's Auditing is the definitive handbook on auditing, and this Continuing Professional Education version is a professional edition of the successful subscription reference, providing a condensed, yet complete overview of auditing for the professional as well as the senior level student. The strategies contained help to strengthen the auditor's skills in the profession's core service--audits conducted in accordance with GAAS of financial statements prepared in conformity with GAAP.

THE AUDIT ENVIRONMENT.

An Overview of Auditing.

Organization and Structure of the Auditing Profession.

Auditing Standards and Professional Conduct.

Auditor's Professional Responsibility.

Auditor's Legal Liability.

THEORY AND CONCEPTS.

The Audit Process.

Engagement Planning and Management.

Overview of Internal Control.

Understanding Entity-Level Controls.

Understanding Activity-Level Controls.

Assessing Control Risk and Developing the Audit Strategy.

Auditing the Revenue Cycle.

Auditing the Purchasing Cycle.

Substantive Tests.

The Use of Audit Sampling.

AUDITING SPECIFIC ACCOUNTS.

Auditing Cash and Accounts Receivable.

Auditing Inventories and Cost of Sales.

Auditing Investments, Prepayments, and Accruals, and Property, Plant, and Equipment.

Auditing Accounts Payable, Income Taxes, Debt and Equity, and Disclosures.

COMPLETING THE WORK AND REPORTING THE RESULTS.

Completing the Audit.

Reporting on Audited Financial Statements.

Reporting on Audit-Related Services and on Certain Nonaudit Services.

Attestation Engagements.

Compliance Auditing.

ISBN: 9780471346050
ISBN-10: 0471346055
Audience: General
Format: Paperback
Language: English
Number Of Pages: 694
Published: 13th August 1999
Country of Publication: US
Dimensions (cm): 24.44 x 17.73  x 3.81
Weight (kg): 1.27
Edition Number: 12
Edition Type: Revised