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Auditings Concepts for A Changing Environment
Auditing has clearly changed and will continue to change. However, the major themes identified in the first edition remain as relevant today as they were three years ago. Auditors must work with integrity, understand the importance of the attest function, understand how they may be called upon to expand that function, understand the importance and method ology of exercising judgment and working with a questioning attitude, possess the ability to use advanced auditing tools, possess the ability to identify and understand business risks and how those business risks may affect the integrity of the financial process and thus, the audit; and most importantly, be able to function effectively in an increasingly computerized audit environment. We continue our belief that an effective auditing curriculum must encourage students to develop a questioning attitude and provide them with a thorough understanding of auditing and a business environment that will allow them to deal with change and the problems associated with a continually changing environment.
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