book: Auditing: An Assertions Approach | Donald H. Taylor, G. William Glezen
books:
Auditing: An Asser...
Auditing: An Assertions Approach
Donald H. Taylor
,
G. William Glezen
Wiley
, 1996 - 780 pages
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Presents
auditing
concepts and procedures within the context of audit
assertions
, as described in Statements on Auditing Standards. It includes the basic
approach
to reasoning from audit assertions to audit objectives to audit procedures and numerous examples of computer generated audit working papers. A new aspect of this edition is the introduction of value-added business advice as an integral part of the audit. Public accounting firms are placing increased emphasis on adding value to an audit.
Well for everyone who knows accounting
This is an
auditing
book for ones who know some accounting and want to learn basic and important aspects of auditing. Even this is not useful for introductory level, it can be still used for this purpose. Some of the examples are given from CPA firms and this makes the book efficient for later usage.
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