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Assessing and responding to audit ri...

American Institute of Certified Public Accountants.

Assessing and responding to audit risk in a financial statement audit.

紀錄類型:	書目-語言資料,印刷品 : Monograph/item
杜威分類號:	657/.458
書名/作者:	Assessing and responding to audit risk in a financial statement audit.
出版者:	New York, NY : : American Institute of Certified Public Accountants,, c2016.
面頁冊數:	x, 569 p. : : ill. ;; 23 cm.
附註:	"October 1, 2016."
標題:	Financial statements - Periodicals. - Standards
標題:	Auditing, Internal
標題:	Risk management - Auditing.
ISBN:	9781945498169 (pbk.) :
內容註:	Authoritative and nonauthoritative guidance on the auditor's risk assessment in a financial statement audit -- Overview of applying the audit risk standards -- Key concepts underlying the auditor's risk assessment process -- Planning and performing risk assessment procedures -- Understanding the client, its environment, and its internal control -- Risk assessment and the design of further audit procedures -- Performing further audit procedures -- avaluating audit findings, audit evidence, and deficiencies in internal control.
摘要、提要註:	"The audit risk assessment tool walks an experienced auditor through the risk assessment procedures and documents those decisions necessary to prepare an effective and efficient audit program. Designed to be used in lieu of cumbersome checklists, it provides a top down risk-based approach to the identification of high risk areas to allow for appropriate tailoring of audit programs which will result in audit efficiencies ...The AICPA audit guide assessing and responding to audit risk in a financial statement audit is the definitive source for guidance on applying the core principles of the risk-based audit methodology that must be used on all financial statement audits. This guide is written in an easy-to-understand style that enables auditors of all experience levels to find answers to the issues they encounter in the field. Unique insights, examples and a comprehensive case study clarify critical concepts and requirements"--Publisher's website.

Assessing and responding to audit risk in a financial statement audit.
Assessing and responding to audit risk in a financial statement audit. - New York, NY :American Institute of Certified Public Accountants,c2016. - x, 569 p. :ill. ;23 cm. - Audit guide. - American Institute of Certified Public Accountants..

"October 1, 2016."

Authoritative and nonauthoritative guidance on the auditor's risk assessment in a financial statement audit -- Overview of applying the audit risk standards -- Key concepts underlying the auditor's risk assessment process -- Planning and performing risk assessment procedures -- Understanding the client, its environment, and its internal control -- Risk assessment and the design of further audit procedures -- Performing further audit procedures -- avaluating audit findings, audit evidence, and deficiencies in internal control.

"The audit risk assessment tool walks an experienced auditor through the risk assessment procedures and documents those decisions necessary to prepare an effective and efficient audit program. Designed to be used in lieu of cumbersome checklists, it provides a top down risk-based approach to the identification of high risk areas to allow for appropriate tailoring of audit programs which will result in audit efficiencies ...The AICPA audit guide assessing and responding to audit risk in a financial statement audit is the definitive source for guidance on applying the core principles of the risk-based audit methodology that must be used on all financial statement audits. This guide is written in an easy-to-understand style that enables auditors of all experience levels to find answers to the issues they encounter in the field. Unique insights, examples and a comprehensive case study clarify critical concepts and requirements"--Publisher's website.

ISBN: 9781945498169 (pbk.) :NTD 3,088Subjects--Topical Terms:

417478
Financial statements
--Standards--Periodicals.

LC Class. No.: HF5668.25 / .A78 2016

Dewey Class. No.: 657/.458

Assessing and responding to audit risk in a financial statement audit.
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500 $a Includes indexes.
505 0 $a Authoritative and nonauthoritative guidance on the auditor's risk assessment in a financial statement audit -- Overview of applying the audit risk standards -- Key concepts underlying the auditor's risk assessment process -- Planning and performing risk assessment procedures -- Understanding the client, its environment, and its internal control -- Risk assessment and the design of further audit procedures -- Performing further audit procedures -- avaluating audit findings, audit evidence, and deficiencies in internal control.
520 $a "The audit risk assessment tool walks an experienced auditor through the risk assessment procedures and documents those decisions necessary to prepare an effective and efficient audit program. Designed to be used in lieu of cumbersome checklists, it provides a top down risk-based approach to the identification of high risk areas to allow for appropriate tailoring of audit programs which will result in audit efficiencies ...The AICPA audit guide assessing and responding to audit risk in a financial statement audit is the definitive source for guidance on applying the core principles of the risk-based audit methodology that must be used on all financial statement audits. This guide is written in an easy-to-understand style that enables auditors of all experience levels to find answers to the issues they encounter in the field. Unique insights, examples and a comprehensive case study clarify critical concepts and requirements"--Publisher's website.
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650 0 $a Risk management $x Auditing. $3 696099
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810 2 $a American Institute of Certified Public Accountants. $3 696064