TY  - BOOK
AU  - Ricchiute, David N.
TI  - Auditing / 
SN  - 9789812659583
AV  - HF 5667 .R53 2009 
PY  - 2009///
CY  - Mason, Ohio
PB  - South-Western/Thomson Learning
KW  - AUDITING
KW  - FINANCIAL AUDIT
N1  - Includes index; Part I: Responsibilities and Reporting --
An Introduction to Audit and Other Assurance Services --
Standards, Materiality, and Risk --
Audit Reports --
Professional Ethics --
Legal Liability --
Part 2: The Audit Process and Internal Control --
Evidence --
The Audit Process and Detecting Fraud --
Internal Control --
Part 3: Auditing the Revenue/Receipt and the Expenditure/Disbursement Cycles --
Audit Sampling --
Sales and Cash Receipts Transactions --
Accounts Receivable and Cash Balances --
Purchases and Cash Disbursements Transactions --
Accounts Payable, Prepaids, and Accrued Liabilities --
Part 4: Auditing Other Cycles and Completing an Audit --
Personnel and Payroll --
Inventory and Fixed Assets --
Investments, Debt, and Equity --
Completing an Audit --
Part 5: Other Assurance and Attestation Services, Compliance and Internal Auditing --
Other Assurance and Attestation Services --
Compliance and Internal Auditing
ER  -