215730
9780471171560
Presents auditing concepts and procedures within the context of audit assertions, as described in Statements on Auditing Standards. It includes the basic approach to reasoning from audit assertions to audit objectives to audit procedures and numerous examples of computer generated audit working papers. A new aspect of this edition is the introduction of value-added business advice as an integral part of the audit. Public accounting firms are placing increased emphasis on adding value to an audit.Glezen, G. William is the author of 'Auditing an Assertions Approach, Study Guide An Assertions Approach', published 1997 under ISBN 9780471171560 and ISBN 0471171565.
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