Auditing : assurance and risk - Knechel, Robert W.; Salterio, Steven; Ballou, Brian (Australia Thomson South-Western, 2007)
Include Index
Assurance and Auditing---Managing risk: The role of auditing and assurance---The building blocks of auditing---The integrated auditing process---Understanding the client's industry and business:Strategic Analysis---Business processes and internal risks---Risk management and internal control---Evaluating internal control over financial reporting---Inquiry and analytical evidence---Evidence about management assertions:linking residual risks to substantive tests---audit testing for the sales and customer service process---Auditing testing for the supply chain and production process---Auditing resource management process---Completing the integrated Audit 1:Business Measurement Analysis---Completing the integrated Audit II:Audit reporting---Interpreting sample-based audit evidence---The ethical auditor: Factors affecting auditor decision making---Audit and assurance services .
Keywords: Auditing; Risk management