Free download скачать Auditing for Dummies®  By  Maire Loughran(auth.)
2010 | 378 Pages | ISBN: 0470530715 | PDF | 4 MB
The easy way to master the art of auditing Want to be an auditor and need to hone your investigating skills? Look no further. This friendly guide gives you an easy-to-understand explanation of auditing - from gathering financial statements and accounting information to analyzing a client's financial position. Packed with examples, it gives you everything you need to ace an auditing course and begin a career today.  Auditing 101 - get a crash course in the world of auditing and a description of the types of tasks you'll be expected to perform during a typical day on the job  It's risky business - find out about audit risk and arm yourself with the know-how to collect the right type of evidence to support your decisions  Auditing in the real world - dig into tons of sample business records to perform your first audit  Focus on finances - learn how both ends of the financial equation - balance sheet and income statement - need to be presented on your client's financial statements  Seal the deal - get the lowdown on how to wrap up your audit and write your opinion  After the audit - see the types of additional services that may be asked of you after you've issued your professional opinion  Open the book and find:  A day in the life of an auditor  Who gets audited and why  Professional standards and ethics  How to assess audit risk  Tips on collecting and documenting audit evidence  The best way to get to know your client  Auditing practices for every business angle (revenue, purchases, personnel, and more)  What you'll need to complete the audit  Learn to:  Understand the concepts and theories of auditing  Conduct internal and external audits  Ensure accurate and correct records  Avoid fraudulent practices Content: Chapter 1 Taking Auditing into Account (pages 7-20): Chapter 2 The Role of Auditing in Public Accounting (pages 21-32): Chapter 3 Understanding Professional Standards and Ethics (pages 33-44): Chapter 4 Getting Engaged: Preparing to Conduct an Audit (pages 45-65): Chapter 5 Assessing Audit Risk (pages 67-90): Chapter 6 Collecting and Documenting Audit Evidence (pages 91-110): Chapter 7 Auditing a Client's Internal Controls (pages 111-131): Chapter 8 Sampling the Records (pages 133-152): Chapter 9 The Revenue Process: Auditing How a Business Makes Money (pages 153-180): Chapter 10 The Purchasing Process: Auditing How a Business Spends Money (pages 181-200): Chapter 11 The Human Resources Process: Auditing Personnel Practices (pages 201-218): Chapter 12 Inventory Management: Auditing How a Business Manages Its Products (pages 219-237): Chapter 13 Auditing Fixed and Intangible Assets (pages 239-260): Chapter 14 Auditing Long?Term Liabilities and Stockholder Equity (pages 261-282): Chapter 15 Auditing Cash and Investments (pages 283-296): Chapter 16 Performing Final Due Diligence (pages 297-312): Chapter 17 Wrapping It Up: Issuing the Report (pages 313-323): Chapter 18 The Spectrum of Engagement Services (pages 325-337): Chapter 19 Ten Procedures to Obtain Audit Evidence (pages 339-344): Chapter 20 Ten Tips to Stay Educated in Audit Procedures (pages 345-348):

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