Modern Auditing

The book introduces how to research issues related to auditing such as: Auditing environment: Professionalism, professional ethics, legal responsibility. Planning audits, audit methods. Audit execution cycle. Complete audit work and report audit results. KeywordAudit

Modern Auditing

William C. Boynton; Raymond N. Johnson

Wiley

2001

Abstract

Modern Auditing is designed primarily for the first course in auditing either at the undergraduate or graduate level. Materials in selected chapters and appendices and cited in chapter bibliographies, may also serve as the core for a second or advanced course in auditing.

Chapter 1 includes a discussion of the CPA Vision Project and introduces new assurance services that are emerging in the CPA profession

Chapter 2, and other material throughout the book, have been update to reflect the auditor's new responsibility for finding fraud based on SAS No.82.

The Chapter on legal liability is updated for developments since congress passed the Private Secuities Litigation Reform Act of 1995

Chapter 5 has been added to provide an overview of the audit process, includ-ing the delivery of value-added services that are a natural extension of the audi-tor's knowledge