Publication Date: September 8, 2011 ISBN-10: 0077520157 ISBN-13 :978-0,077,520,151 | Version: 8
The authors believe that the audit process is based through the acquisition of basic concepts, as well as a deep understanding of how to apply these concepts to audit and assurance services, the best service to students. The main purpose of the audit text not as a reference manual, but to promote student learning, and write text. The text is by simple writing and participation, about the real-world examples, illustrations, and analogies students. The text explicitly encourage students to think about the basic concepts and to avoid trying to learn by rote audit. Text prompts students to “stop and think” in the important moments text to help them apply the principles involved.
The text continues to take a systematic approach to the audit process, first introduced the three basic concepts: audit risk, the importance and evidence. Second is to discuss the audit plan, risk assessment, as well as the nature of the discussion, the timing, and the necessary evidence, in order to achieve the appropriate level of detection level of risk. These concepts are then applied to the main business processes and related account balances using a risk-based approach.
In covering these important concepts and applications, this book focuses on the auditor’s judgment and decision-making process. In the judgment of the auditors involved in the audit practice. If the students understand the basic concepts, as well as how to apply them to the audit work, he or she in today’s dynamic auditing environment will be more effe
