Home » External and Internal Auditing: The International Standards - Professional Study Guide by Michael Schemmann
External and Internal Auditing: The International Standards - Professional Study Guide Michael Schemmann

External and Internal Auditing: The International Standards - Professional Study Guide

Michael Schemmann

Published October 23rd 2010
ISBN : 9781456312138
Paperback
496 pages
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 About the Book 

This work is a Professional Study Guide for exam candidates of the IICPAs Certified Controller Program and candidates for The IIAs Certified Internal Auditor (CIA) examination (Part 1 of 4) as well as a desk top compendium for auditingMoreThis work is a Professional Study Guide for exam candidates of the IICPAs Certified Controller Program and candidates for The IIAs Certified Internal Auditor (CIA) examination (Part 1 of 4) as well as a desk top compendium for auditing practitioners. TABLE OF CONTENTS: External Auditing: Respective responsibilities, Objectives, Audit Engagements, Quality Control, Documentation, Fraud, Laws and Regulations, Communication, Deficiencies, Planning the Audit, Risk of Material Misstatement, Materiality, Assessed Risks, Entity Using a Service Organization, Misstatements, Audit Evidence, Specific Considerations, External Confirmations, Initial Audit Engagements - Opening Balances, Analytical Procedures, Sampling, Accounting Estimates, Related Parties, Subsequent Events, Going Concern Assumption, Written Representations, Special Considerations, Using the Work of Internal Auditors, Using the Work of Experts, Forming the Opinion, Modifications to the Opinion, Emphasis of Matters Paragraphs, Comparative Information, Other Information, Specialized Areas, Special Purpose Frameworks, Single Financial Statements, Smmary Financial Statements. Prospective Financial Information: AICPA AAG-PRO #4, Types of Prospective Financial Information & Their Uses, AAG-PRO #15 Examination Procedures Internal Auditing: The Institute of Internal Auditors (The IAA), Internal Auditing - An Overview, The International Standards for the Professional Practice of Internal Auditing & Glossary.