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005			20250102224551.0
008			081203s2000 nyua |b 001 0 eng
010			_a00-042887
020			_a047118909X (cloth : alk. paper)
039		9	_a201402040110 _bVLOAD _c201005221306 _dmalmash _c200812061046 _dvenkatrajand _y200812031416 _zmusallam
050	0	0	_aHF5667 _b.K39 2001
082	0	0	_a657/.45 _221
100	1		_aBoynton, William C. _943853
245	1	0	_aModern Auditing / _cWilliam C. Boynton, Raymond N. Johnson, Walter G. Kell.
250			_a7th ed.
260			_aNew York : _bJ. Wiley & Sons, _c2001.
300			_axxviii, 1044 p. _bill. _c26 cm.
504			_aIncludes bibliographical references and index.
505			_aTHE AUDITING ENVIRONMENT. Auditing and the Public Accounting Profession. Financial Statement Audits and Auditor's Responsibilities. Professional Ethics. Auditor's Legal Liability. AUDITING PLANNING. Overview of the Audit Process. Audit Evidence, Audit Objectives, Audit Programs and Working Papers. Accepting the Engagement and Planning the Audit. Materiality, Risk, and Preliminary Audit Strategies. Understanding Internal Control. AUDIT TESTING METHODOLOGY. Assessing Control Risk/Tests of Controls. Detection Risk and the Design of Substantive Tests. Audit Sampling in Tests of Controls. Audit Sampling in Substantive Tests. AUDITING THE TRANSACTION CYCLES. Auditing the Revenue Cycle. Auditing the Expenditure Cycle. Auditing the Production and Personnel Services Cycles. Auditing the Investing and Financing Cycles. Auditing Investments and Cash Balances. COMPLETING THE AUDIT, REPORTING, AND OTHER SERVICES. Completing the Audit/Postaudit Responsibilities. Reporting on Audited Financial Statements. Other Services and Reports. Assurance Services. Internal, Operational, and Governmental Auditing. Appendix A: Auditing Research. Index.
520			_aKnown for its clear writing style and accessibility, this revision incorporates increased emphasis on understanding the business and industry, analytical procedures, computer aspects of internal controls, plus new assurance and value-added services, Internet applications and end-of-chapter materials. The result is a new edition that provides comprehensive and integrated coverage of the latest developments in the environment, standards, and methodology of auditing.
650		0	_aAuditing. _94216
700	1		_aKell, Walter Gerry, _d1921- _943854
700	1		_aJohnson, Raymond N., _d1948- _943855
942			_2lcc _n0 _cBK
999			_c20163 _d20163