Publisher's Synopsis
This new edition of the auditing text provides a balanced treatment of theoretical and practical approaches to the subject and retains the writing style praised in previous editions. Coverage is up-to-date - Summer 1987 SASs have been incorporated throughout, technical pronouncements have been completely updated, and audit procedures have been reviewed by a practicing audit partner to assure that the book reflects state-of-the-art practice. Material on auditing topics is integrated - the internal accounting controls cycle is covered in one section. Chapters cover operational auditing; audit risk, sampling, and theory; the nature and evaluation of evidence; the use of computers to gather audit evidence; auditing the working capital cell; departures from the standard audit report, and more.;The previous edition of this book was published in 1985.
