Auditing and Assurance Services A Systematic Approach
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Steven M. Glover
Douglas F. Prawitt
Edition: 5th
Published: 2006-11
Publisher: McGraw-Hill Higher Education
Format: Hardcover
Pages: 800
ISBN 13: 9780073337203
ISBN 10: 007333720X
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About This Book
Confirmimg to the demands of Sarbanes-Oxley, which has changed the way auditors do their jobs, this audit process focuses on business processes instead of accounting cycles. It reflects the early introduction of three basic concepts that underlie the audit process: materiality, audit risk, and evidence.