Auditing

Author: (USA) Ales
Publisher:
Publish Date: 2005-08-01
Features: This book is written by three individuals who possess a solid foundation in auditing theory and extensive practical experience in auditing. It focuses on the financial statement audit process based on traditional purchase and sales transactions and electronic commerce. The main features of this book are:
Emphasizing the importance of understanding a client's business and operating environment to identify the client's business risks. Determining a client's business risks and evaluating the impact of those risks on financial statement audits is a central theme throughout the book.
Focusing on the impact of information technology and electronic commerce on the audit process.
Using case studies to explain audit issues. The book provides a detailed introduction to the work conducted during the audit planning stage, audit implementation stage, and audit completion stage using the audit of a medium-sized hardware company as an example. Each chapter begins with a case study that introduces the topic of discussion for that chapter, and there are numerous case studies related to the topic throughout the main body of each chapter.