Auditing and assurance services: understanding the integrated audit

The book walks accountants through an integrated audit, using a public company as its platform. It explains that when a non-public company is being auditedaccording to AICPA standards certain procedures do not have to be performed. When ICFR are discussed, they are presented in the context of company controlsand tests of controls that are important to both management and the auditor. Examples are included from a wide range of industries. Accounting issues that are important in the current environment are also emphasized, including topicssuch as fair value, accounting for investments and variable interest entities. When accountants complete the book, theyll be well grounded in the knowledgeof an integrated audit.

• ISBN: 978-0-471-72634-0
• Editorial: John Wiley & Sons
• Encuadernacion: Cartoné
• Páginas: 960
• Fecha Publicación: 31/03/2010
• Nº Volúmenes: 1
• Idioma: Inglés