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Hong Kong auditing : economic theory & practice /

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autores principales: Gul, Ferdinand A. (Autor), Fung, Simon Y. K. (Autor)
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Hong Kong : City University of Hong Kong Press, 2014.
Edición:Third edition.
Temas:
Acceso en línea:Texto completo

MARC

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505 0 |a Cover -- Title Page -- Copyright -- Dedication -- Contents -- Detailed Chapter Contents -- Preface -- List of Illustrations -- Acronyms and Abbreviations -- List of Relevant Standards on Auditing and Assurance in Hong Kong -- Chapter 1: Development of the Auditing Profession -- Chapter 2: Economic Theory of Auditing and the Development of Standards -- Chapter 3: Rights, Duties and Liabilities of Auditors in Hong Kong -- Chapter 4: Professional Ethics and Auditor Independence -- Chapter 5: Audit Overview and Evidential Matter -- Chapter 6: Risk Analysis and Materiality 
505 8 |a Chapter 7: Control Risk Assessment -- Chapter 8: Audit Sampling and Statistical Tests -- Chapter 9: Auditing in an IT Environment -- Chapter 10: Auditing Transactions and Account Balances -- Chapter 11: Auditing the Revenue and Receipts Cycle -- Chapter 12: Auditing the Purchases and Payments Cycle -- Chapter 13: Auditing the Production Cycle -- Chapter 14: Auditing the Payroll and Personnel Cycle -- Chapter 15: Auditing Other Assets, Equities and Liabilities -- Chapter 16: Profit and Loss Disclosures and Completing the Audit -- Chapter 17: Audit Reporting Practices 
505 8 |a Chapter 18: Internal and Operational Auditing -- Glossary -- Bibliography -- Table of Cases -- Table of Auditing and Accounting Standards -- About the Authors -- Index -- Back Cover 
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