Montgomery's Auditing
Continuing Professional Education Version
12. Edition August 1999
724 Pages, Softcover
Wiley & Sons Ltd
Short Description
Montgomery's Auditing is the definitive handbook on auditing, and this Continuing Professional Education version is a professional edition of the successful subscription reference, providing a condensed, yet complete overview of auditing for the professional as well as the senior level student. The strategies contained help to strengthen the auditor's skills in the profession's core service-audits conducted in accordance with GAAS of financial statements prepared in conformity with GAAP.
Montgomery's Auditing is the definitive handbook on auditing, and this Continuing Professional Education version is a professional edition of the successful subscription reference, providing a condensed, yet complete overview of auditing for the professional as well as the senior level student. The strategies contained help to strengthen the auditor's skills in the profession's core service-audits conducted in accordance with GAAS of financial statements prepared in conformity with GAAP.
* An Overview of Auditing
* Organization and Structure of the Auditing Profession
* Auditing Standards and Professional Conduct
* Auditors' Professional Responsibility
* Auditors' Legal Liability
Part II: Theory and Concepts
* The Audit Process
* Engagement Planning and Management
* Obtaining Information About the Entity
* Overview of Internal Control
* Understanding Entity-Level Controls
* Understanding Activity-Level Controls
* Assessing Control Risk and Developing the Audit Strategy
* Auditing the Revenue Cycle
* Auditing the Purchasing Cycle
* Substantive Tests
* The Use of Audit Sampling
Part III: Auditing Specific Accounts
* Auditing Cash and Cash Equivalents
* Auditing Accounts Receivable and Related Revenue Cycle Accounts
* Auditing Inventories and Cost of Sales
* Auditing Prepayments and Accruals
* Auditing Investment in Debt and Equity Securities and Related Income
* Auditing Property, Plant, and Equipment, and Intangible Assets and Deferred Charges
* Auditing Accounts Payable and Related Purchasing Cycle Accounts
* Auditing Income Taxes
* Auditing Debt and Equity
* Auditing Financial Statement Disclosures
Part IV: Completing the Work and Reporting the Results
* Completing the Audit
* Reporting on Audited Financial Statements
* Other Reporting Situations Related to Audits
* Reporting on Nonaudit Services
* Attestation Engagements
* Compliance Auditing
Part V: Auditing Specialized Industries
* Auditing Banks and Savings Institutions
* Auditing Employee Benefit Plans
* Auditing Engineering and Construction Companies
* Auditing Gas, Electric, and Telecommunications Companies
* Auditing Government Contractors
* Auditing Governmental Units
* Auditing Health Care Organizations
* Auditing High Technology Companies
* Auditing Insurance Companies
* Auditing Investment Companies
* Auditing Lodging Companies
* Auditing Mining Companies
* Auditing Not-for-Profit Organizations
* Auditing Oil and Gas Producing Activities
* Auditing Real Estate Companies
* Auditing Retail Companies
* Auditing Securities and Commodities Broker-Dealers
