Author: A. H. Millichamp

Publisher: Cengage Learning EMEA

ISBN: 9780826455000

Category: Business & Economics

Page: 440

View: 6292

This text provides a thorough and up-to-date coverage of auditing. It is widely used as a course text on professional accountancy and other business courses. Numerous case studies, exercises, self-testing questions and examination questions are included.
Posted in Business & Economics


Author: Audrey A. Gramling,Karla M. Johnstone,Larry E. Rittenberg

Publisher: Cengage Learning

ISBN: 0538477660

Category: Auditing

Page: 1034

View: 4760

The auditing environment continues to change in dramatic ways, and new professionals must be prepared for a high standard of responsibility. Prepare your students for these changes by using Gramling/Rittenberg/Johnstone's AUDITING: A BUSINESS RISK APPROACH, 8e, International Edition. AUDITING 8e explains the importance of understanding business risk, internal controls, and the professional judgment processes. In addition, it focuses more than ever on international audit standards and includes a renewed emphasis on professional skepticism, the review process, and sustainability audits. In addition, students will gain valuable experience by using the professional ACL auditing software, packaged with each new text, as they work with fraud cases. AUDITING 8e helps your students understand the full range of auditing issues in the new global environment.
Posted in Auditing

Auditor's Guide to IT Auditing

Author: Richard E. Cascarino

Publisher: John Wiley & Sons

ISBN: 1118239075

Category: Business & Economics

Page: 464

View: 1014

Step-by-step guide to successful implementation and control of IT systems—including the Cloud Many auditors are unfamiliar with the techniques they need to know to efficiently and effectively determine whether information systems are adequately protected. Now in a Second Edition, Auditor's Guide to IT Auditing presents an easy, practical guide for auditors that can be applied to all computing environments. Follows the approach used by the Information System Audit and Control Association's model curriculum, making this book a practical approach to IS auditing Serves as an excellent study guide for those preparing for the CISA and CISM exams Includes discussion of risk evaluation methodologies, new regulations, SOX, privacy, banking, IT governance, CobiT, outsourcing, network management, and the Cloud Includes a link to an education version of IDEA--Data Analysis Software As networks and enterprise resource planning systems bring resources together, and as increasing privacy violations threaten more organization, information systems integrity becomes more important than ever. Auditor's Guide to IT Auditing, Second Edition empowers auditors to effectively gauge the adequacy and effectiveness of information systems controls.
Posted in Business & Economics


An International Approach

Author: Bahram Soltani

Publisher: Pearson Education

ISBN: 9780273657736

Category: Business & Economics

Page: 660

View: 3489

Discusses auditing concepts for a changing environment and how auditing is responding to public expectations. This book analyzes the role of external auditors as a vital part of decision making in the market economy and the need to expand their role beyond traditional financial statement audits. It also discusses external auditing.
Posted in Business & Economics

Auditing & Assurance Services

Author: Timothy J. Louwers,Robert J. Ramsay,David Sinason,Jerry Strawser

Publisher: McGraw-Hill/Irwin


Category: Business & Economics

Page: 864

View: 3054

As a result of recent audit scandals such as Enron and Worldcom, several new auditing standards have been enacted, making currency one of the most important issues in this market. Upon publication, this text will be the most up-to-date auditing text on the market. It’s been written so that it is current with all issues inherent in accounting and auditing practice, particularly in public accounting firms including coverage of the creation of the Public Companies Accounting Oversight Board, the passage of the Sarbanes-Oxley Act, and all of the major pronouncements issued by the AICPA through Summer 2005. The Louwers text is also a leader in fraud coverage and is accompanied by the Apollo Shoes Casebook--the only standalone FRAUD audit case on the market (available at the book's Online Learning Center). The text is also designed to provide flexibility for instructors; the twelve chapters focus on the auditing process while the eight modules provide additional topics that can be taught at the instructor’s discretion without interrupting the flow of the text.
Posted in Business & Economics

Auditing For Dummies

Author: Maire Loughran

Publisher: John Wiley & Sons

ISBN: 9780470877579

Category: Business & Economics

Page: 384

View: 8211

The easy way to master the art of auditing Want to be an auditor and need to hone your investigating skills? Look no further. This friendly guide gives you an easy-to-understand explanation of auditing — from gathering financial statements and accounting information to analyzing a client's financial position. Packed with examples, it gives you everything you need to ace an auditing course and begin a career today. Auditing 101 — get a crash course in the world of auditing and a description of the types of tasks you'll be expected to perform during a typical day on the job It's risky business — find out about audit risk and arm yourself with the know-how to collect the right type of evidence to support your decisions Auditing in the real world — dig into tons of sample business records to perform your first audit Focus on finances — learn how both ends of the financial equation — balance sheet and income statement — need to be presented on your client's financial statements Seal the deal — get the lowdown on how to wrap up your audit and write your opinion After the audit — see the types of additional services that may be asked of you after you've issued your professional opinion
Posted in Business & Economics

Risk-Based Auditing

Author: Mr Phil Griffiths

Publisher: Gower Publishing, Ltd.

ISBN: 1409457907

Category: Business & Economics

Page: 236

View: 1159

The role of internal audit is changing. The Sarbanes-Oxley legislation in the US and the Combined Code for Corporate Governance in the UK focused on the need to demonstrate the active management of risks and report on this subject to shareholders. Boards of Directors are therefore increasingly requiring their Internal Audit functions to provide a much higher level of assurance in this regard. Phil Griffiths' Risk-Based Auditing explains the concepts and practice behind a risk-based approach to auditing. He explores the changing environment in both the private and public sectors and the associated legislation and guidance. The book then provides a blueprint for refocusing the internal audit role to embrace risk and to help plan, market, undertake and report a risk-based audit. The text includes a detailed risk-based audit toolkit with 14 sections of tools, techniques and information to enable a risk-based approach to be adopted. This is an essential guide for internal and external auditors seeking to manage the realities of the audit function in the turbulent and fast-changing business environment that has emerged since the end of the last century.
Posted in Business & Economics

Information Technology Auditing

An Evolving Agenda

Author: Jagdish Pathak

Publisher: Springer Science & Business Media

ISBN: 9783540274865

Category: Business & Economics

Page: 238

View: 5320

An evolving agenda of Information Technology Auditing is subject of this book. The author presents various current and future issues in the domain of IT Auditing in both scholarly as well as highly practice-driven manner so as to make those issues clear in the mind of an IT auditor. The aim of the book is not to delve deep on the technologies but the impact of these technologies on practices and procedures of IT auditors. Among the topics are complex integrated information systems, enterprise resource planning, databases, complexities of internal controls, and enterprise application integration - all seen from an auditor's perspective. The book will serve a big purpose of support reference for an auditor dealing with the high-tech environment for the first time, but also for experienced auditors.
Posted in Business & Economics

Auditing: A Risk Based-Approach to Conducting a Quality Audit

Author: Karla M Johnstone-Zehms,Audrey A. Gramling,Larry E. Rittenberg

Publisher: Cengage Learning

ISBN: 1305465660

Category: Business & Economics

Page: 960

View: 4831

AUDITING: A RISK-BASED APPROACH TO CONDUCTING QUALITY AUDITS integrates the latest updates, fraud risks and ethical challenges−whether it's the AICPA and IAASB's clarified standards to harmonize auditing standards in the U.S. and abroad, the Committee of Sponsoring Organizations (COSO) of the Treadway Commission's updated Internal Control-Integrated Framework or the AICPA recently issued new audit sampling guidance. New end-of-chapter problems as well as new cases provide valuable hands-on experience while demonstrating the relevance of chapter topics and helping students refine both reasoning and auditing skills. Important Notice: Media content referenced within the product description or the product text may not be available in the ebook version.
Posted in Business & Economics

Auditing Information Systems

Author: Piattini, Mario

Publisher: IGI Global

ISBN: 9781930708457

Category: Business & Economics

Page: 254

View: 4056

Society's growing dependence on information technology for survival has elevated the importance of controlling and evaluating information systems. A sound plan for auditing information systems and the technology that supports them is a necessity for organizations to improve the IS benefits and allow the organization to manage the risks associated with technology.Auditing Information Systems gives a global vision of auditing and control, exposing the major techniques and methods. It provides guidelines for auditing the crucial areas of IT--databases, security, maintenance, quality, and communications.
Posted in Business & Economics

Auditing Essentials

Author: Frank C. Giove

Publisher: Research & Education Assoc.

ISBN: 9780738671505

Category: Business & Economics

Page: 156

View: 1159

REA's Essentials provide quick and easy access to critical information in a variety of different fields, ranging from the most basic to the most advanced. As its name implies, these concise, comprehensive study guides summarize the essentials of the field covered. Essentials are helpful when preparing for exams, doing homework and will remain a lasting reference source for students, teachers, and professionals. Auditing includes audit functions, audit reports, professional ethics, legal liability, engagement planning, internal control structure in manually operated systems, internal control structure in EDP systems, evidence gathering, audit techniques, audit sampling, revenue and collection cycles, acquisition and payment cycles, payroll and inventory cycles, financing and repayment cycles, and other types of engagements.
Posted in Business & Economics

Audit Risk Alert

General Accounting and Auditing Developments, 2017/18

Author: AICPA

Publisher: John Wiley & Sons

ISBN: 1945498706

Category: Business & Economics

Page: 112

View: 9895

"This alert provides auditors of financial statements with an overview of recent economic, industry, technical, regulatory, and professional developments that may affect the audits and other engagements they perform"--Page iii.
Posted in Business & Economics


Author: Jack C. Robertson,Timothy J. Louwers

Publisher: McGraw-Hill/Irwin

ISBN: 9780072906950

Category: Auditing

Page: 814

View: 374

Posted in Auditing

Secure Auditing

Author: Florian Fuchs

Publisher: GRIN Verlag

ISBN: 3638171159

Category: Computers

Page: 8

View: 6060

Studienarbeit aus dem Jahr 2000 im Fachbereich Informatik - Theoretische Informatik, Note: Sehr gut, Alpen-Adria-Universität Klagenfurt (Institut für Wirtschaftsinformatik und Anwendungssysteme), Sprache: Deutsch, Abstract: “Unter Auditing versteht man das Aufzeichnen, Untersuchen und Reviewen von sicherheitsrelevanten Aktivitäten in einem vertrauenswürdigen System.” 1 Auditing ist eines der wesentliche Elemente in einem sicheren System. Ansonsten wäre es nicht mehr möglich festzustellen, was wann passiert ist und wer diese Aktionen vorgenommen hat. Da es jedoch oft erforderlich ist, daß Logfiles, die beim Auditing erzeugt werden, auf einem System abgelegt werden, das möglicherweise manipuliert wird, besteht die Gefahr, daß auch die Logfiles verändert werden und somit unbrauchbar sind. Zwar läßt sic dieses Problem, wie Clifford Stoll in [9] gezeigt hat auch ohne kryptographische Methoden mit Hilfe von mehreren Druckern, die an allen seriellen Zugängen zu dem System hängen und den gesamtem Datenaustausch protokollieren, lösen, das ist jedoch nicht sehr effizient. Auch der Einsatz vonWORMs ist nicht immer möglich. Selbst wenn die Daten in den Logfiles nicht manipuliert werden können, kann ein Angreifer möglicherweise wertvolle Daten allein durch lesen aus ihnen gewinnen. Bei einer elektronischen Geldbörse zum Beispiel ist es wichtig, trotz der bestehenden Sicherheitsmaßnahmen, Manipulationen aufdecken zu können. Logfiles können nicht nur eingesetzt werden um zu zeigen, daß etwas manipuliert wurde, sondern auch als Beweis dafür dienen, daß eine gewollte Aktion tatsächlich stattgefunden hat. In letzter Zeit beispielsweise entstehen vermehrt Projekte, bei denen große Rechenaufgaben auf mehrere Computer verteilt werden. Die einzelnen Computer rechnen dabei Teilaufgaben und liefern die Ergebnisse an einen Server (vgl. distributed-net2, SETI3). Dabei wäre es jedoch wünschenswert wenn man beweisen könnte, daß die einzelnen Rechner tatsächlich die Aufgabe gerechnet haben und nicht nur irgendein beliebiges Ergebnis an den Server schicken. Ein weiteres interessantes Einsatzgebiet können digitale Kameras sein, bei denen sichergestellt werden muß, daß das Foto nicht verfälscht wurde und tatsächlich zu einem bestimmten Zeitpunkt an einem bestimmten Ort aufgenommen wurde.
Posted in Computers

Auditing EDP Systems

Author: N.A

Publisher: Pearson South Africa

ISBN: 9781868912315

Category: Electronic data processing departments

Page: 576

View: 3152

Posted in Electronic data processing departments

Cases in Auditing

Author: Professor Josephine Maltby

Publisher: SAGE

ISBN: 9781446224151


Page: 176

View: 8148

Cases in Auditing presents students with realistic problems in a case study format, which they are required to solve by applying their knowledge of auditing theory and auditing and accounting standards. The cases require the student to adapt auditing techniques to the demands of a particular situation. The author believes that structuring the book in this way gives the student an appreciation of the need for the auditor to identify the key elements of a client s business, and design an audit that is responsive to them. The Second Edition contains updated versions of 14 of the earlier cases and adds 8 new cases covering: an audit of a computerized accounting system; auditor liability; corporate governance; environmental audit; internal audit and the external auditor; ethics and independence; illegal acts by a client; and risk and audit planning. There are questions for discussion and suggestions for suitable reading for each case.
Posted in

Accounting, Auditing und Management

Festschrift für Wolfgang Lück

Author: Michael Henke

Publisher: Erich Schmidt Verlag GmbH & Co KG

ISBN: 9783503110483

Category: Accounting

Page: 197

View: 6184

Der Wettbewerbsdruck auf den internationalen und nationalen Märkten nimmt stetig zu. Um dauerhaft zu bestehen, müssen Unternehmen in allen Bereichen flexibel agieren und sich neuen Entwicklungen stellen. Das Buch von Michael Henke und Hilmar Siebert beleuchtet Optimierungspotenziale in Accounting, Auditing und Management. Die Leser erfahren unter anderem, wie sie - ein effektives Supply Risk Management einführen und Risiken der Unternehmensleitung überwachen, - die Richtlinien des COSO ERM in der Internen Revision effizient umsetzen, - durch alternative Finanzierungsmöglichkeiten Fremdkapitalkosten senken, - mit gezieltem Recruiting den kommenden Fachkräftemangel in der Logistik bewältigen und - mit unterschiedlichen Bewertungsmethoden Immaterielle Vermögensgegenstände bewerten können.
Posted in Accounting

Umweltbetriebsprüfung und Öko-Auditing

Anwendungen und Praxisbeispiele

Author: Manfred Sietz

Publisher: Springer-Verlag

ISBN: 3642978363

Category: Technology & Engineering

Page: 273

View: 9214

Das Öko-Auditing wird in Kürze eines der wichtigsten betrieblichen Werkzeuge des professionellen Umweltschutz-Managements sein. Eine Unternehmen und Betriebe jeder Art und Größe bindende EG-Verordnung zum Öko-Auditing und zur Umweltbetriebsprüfung tritt April 1995 in Kraft. Die Unternehmer sind aber schon jetzt zum Handeln gezwungen. Das in diesem Buch publizierte Erfahrungsmaterial aus praktischen Audits bei den Firmen Dr. August Oetker Nahrungsmittel KG, Franz Schneider Brakel GmbH & Co. und Zenker-Fenster GmbH & Co. KG wird bei den Firmen, die sich einem Umweltauditing, bzw. einer Umweltbetriebsprüfung unterziehen wollen oder müssen, sowie bei Consultants und Auditoren von größtem Interesse sein. Es bietet insbesondere den Firmen eine "Hilfe zur Selbsthilfe" an.
Posted in Technology & Engineering