Presents a unified approach to auditing theory, reviews the auditing of specific cycles and accounts, and offers guidance on reporting. The Eleventh Edition incorporates a dozen new SASs, including special reports (SAS 62), attestation (SSAEs), and compliance auditing (SAS 63), and discusses how to interpret and comply with them. Includes audit procedures and risk considerations for fifteen different industries and provides updated coverage of the profession's quality control program as well as the AICPA code of conduct.
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Presents a unified approach to auditing theory, reviews the auditing of specific cycles and accounts, and offers guidance on reporting. The Eleventh Edition incorporates a dozen new SASs, including special reports (SAS 62), attestation (SSAEs), and compliance auditing (SAS 63), and discusses how to interpret and comply with them. Includes audit procedures and risk considerations for fifteen different industries and provides updated coverage of the profession's quality control program as well as the AICPA code of conduct.
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