Sinopsis
Auditing involves investigating information prepared by someone else to decide whether the information is fairly stated. All people audit to some extent in their personal lives. A simple form of personal auditing is checking your bank statement to make sure all the transactions it shows are correct. This book is about financial statement audits, which have a similar goal: checking to see whether reports prepared by managers of companies fairly present the company’s financial position.
The auditing process requires logic-based skills. You gather evidence and evaluate whether the evidence makes sense and backs up the assertions your client’s management makes on the financial statements. Based on your evaluation, you issue a report that includes your opinion about the correctness of the financial statements.
After years spent in the classroom as both a professor and student, I realize that many accounting and auditing textbooks are, well, boring. My purpose in writing this book is to breathe some life into the subject of auditing and make it more understandable.
Content
- Getting an Auditing Initiation
- Performing the Initial Auditing Steps
- Auditing How a Client Conducts Business
- Focusing on a Client’s Finances
- Completing the Audit
- The Part of Tens
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