Auditing: An Integrated Approach

Abstract

The auditing profession: the auditing profession audit report professional ethics legal liability. The auditing process: audit responsibilities and objectives audit evidence audit planning and documentation materiality and risk the study of internal control and assessment of control risk overall audit plan and audit program audit of the sales and collection cycle audit sampling for tests of transactions completing the tests in the sales and collection cycle - accounts receivable audit sampling for tests of details of balances the effect of complex EDP systems on auditing. Application of the auditing process to other cycles: audit of the payroll and personal cycle audit of the acquisition and payment cycle: tests of controls substantive tests of transactions and accounts payable completing the tests in the acquisitions and payments cycle: verification of selected accounts audit of the inventory and warehousing cycle audit of the capital acquisition and repayment cycle audit of cash balances. Completing the audit and offering other services: completing the audit other audit attestation services and compilation engagements internal and governmental financial auditing and operational auditing.

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