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Auditing : concepts and standards.

By: Contributor(s): Material type: TextTextPublication details: Philippines : Mutual Books, Inc., 1991.Edition: rev. 2nd. edDescription: xxii, 916 p. : ills. ; 22 cmISBN:
  • 0538019905
Subject(s): Summary: The focus and approach of this text are best characterized by its subtitle, "Concepts and Standards." Auditing: Concepts and Standards, revised second edition, is completely updated to include all of the Auditing Standards Board's nine "exception gap" pronouncements (SAS Nos. 53-61) and the AICPA's Code of Professional Conduct. This revised edition emphasizes both the concepts and standards of independent auditing, integrating each with contemporary audit method and with the complex decisions and judgement processes inherent in audit practice.
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Includes index and appendices.

The focus and approach of this text are best characterized by its subtitle, "Concepts and Standards." Auditing: Concepts and Standards, revised second edition, is completely updated to include all of the Auditing Standards Board's nine "exception gap" pronouncements (SAS Nos. 53-61) and the AICPA's Code of Professional Conduct. This revised edition emphasizes both the concepts and standards of independent auditing, integrating each with contemporary audit method and with the complex decisions and judgement processes inherent in audit practice.

Adult

The text is intended for use in introductory undergraduate or graduate auditing courses, and can also be used in continuing professional education seminars for CPAs.

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