TY  - BOOK
AU  - Knechel, Robert W. 
AU  - Salterio, Steven
AU  - Ballou, Brian
TI  - Auditing : assurance and risk
SN  - 9780324313185
AV  - HF5667 .K54 2007 
PY  - 2007///
CY  - Australia
PB  - Thomson South-Western
KW  - Auditing
KW  - Risk management
N1  - 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
ER  -