000			02297nam a2200229Ia 4500
003			NULRC
005			20250520100554.0
008			250520s9999 xx 000 0 und d
020			_a256058326
040			_cNULRC
050			_aHF 5667 .R63 1988
100			_aRobertson, Jack C. _eauthor
245		0	_aAuditing / _cJack C. Robertson and Frederick G. Davis
260			_aPlano, Texas : _bBusiness Publications, Inc., _cc1988
300			_axix, 859 pages : _billustrations ; _c24 cm.
504			_aIncludes index.
505			_aProfessional practice -- Auditing theory and practice standards -- Professional ethics -- Legal liability and fraud detection -- Governmental and internal auditing -- Beginning an audit engagement -- Study and evaluation of internal control -- Audit sampling and program planning -- Compliance auditing with attribute sampling -- Account balance auditing with variables sampling -- Planning and controls in a computer environment -- Auditing in a computer environment -- Revenue and collection cycle -- Acquisition and expenditure cycle -- Production and conversion cycle -- Financing and investment cycle -- completing the audit -- Reports by independent auditors -- Reporting on supplementary and unaudited information.
520			_aIn our view as textbook authors, we believe students learn auditing by doing audits. Naturally, we believe Auditing provides the foundation of concepts and methods that enables students to understand their activities as financial statement auditors, but there is no real substitute for some "hands on" experience. The Kingston Company case is a practice case-within-a-textbook. The stage is set in Chapter 6 (Beginning an Audit Engagement) with a description of the company's business and organization. Additional information is added to the case in each subsequent chapter, according to the chapter topics. In Chapters 11 and 12, Kingston converts its accounting to a computer system. In Chapters 13 through 18, the text itself describes control systems and account balances with reference to the Kingston Company, providing the background to enable students to apply the chapter concepts in the case assignments at the end of the chapter.
650			_aAUDITING
700			_aDavis, Frederick G. _eco-author
942			_2lcc _cBK
999			_c8303 _d8303