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:
Auditing > China.
Auditing
China
Acceso en línea:Texto completo
Tabla de Contenidos:
  • 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
  • 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
  • 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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