TY  - BOOK
AU  - Carmichael D.R.(Doulas R.)
AU  - Willingham John J
TI  - Auditing Concepts and Methods / A Guide to Current Auditing Theory and Practice: Fifth Edition
SN  - 70099995
PY  - 1989///
PB  - Mcgraw Hill Book Company
N1  - Preface, The Audit Function - An Overview, The Environment of Auditing, The Elements of Auditing, Understanding the Client and General Planning, Understanding the Internal Control Structure and Assessing Control Risk, Planning Tests of Details of Transactions and Balances, Audit Sampling, The Effect of Computers on the Audit, Tests of Transaction Classes and Related Balances, Direct Tests of Balances, Completion of the Audit, The Auditor's Report, Attestation Services and Unaudited Financial Statements and Specialized Reporting, Operational Auditing, Index
N2  - Preface, The Audit Function - An Overview, The Environment of Auditing, The Elements of Auditing, Understanding the Client and General Planning, Understanding the Internal Control Structure and Assessing Control Risk, Planning Tests of Details of Transactions and Balances, Audit Sampling, The Effect of Computers on the Audit, Tests of Transaction Classes and Related Balances, Direct Tests of Balances, Completion of the Audit, The Auditor's Report, Attestation Services and Unaudited Financial Statements and Specialized Reporting, Operational Auditing, Index
ER  -