TY  - BOOK
AU  - Ricchiute, David N.
TI  - Auditing and assurance services
SN  - 981 243 426 7
U1  - BCir. 657.45 
PY  - 2003///
CY  - --Australia
PB  - South-Western Thomson Learning
N1  - Includes glossary and index; chapter 1. an introduction to assurance service  --2. standards, materiality, and risk  --3. reports  --4. evidence  --5. the audit and assurance service process  --6. internal control and information technology  --7. sampling in test of controls  --8. sampling in substantive tests  --9. tests of controls in the revenue/receipt cycle: sales and cash receipts transactions  --10. substantive test in the revenue/receipt cycle: sales, receivables, cash and management discretion in revenue recognition  --11. tests of controls in the expenditure/disbursement cycle: purchases and cash disbursements transactions  --12. substantive tests in the expenditure/disbursement cycle: payables, prepaid, accrued liabilities and management discretion in accounting for environmental liabilities  --13. test of controls and substantive test of personnel and payroll, and management discretion in accounting for postretirement health care  --14. tests of controls and substantive tests in the conversion cycle: inventory, fixed assets, and management discretion in accounting for impaired assets  --15. tests of controls and substantive tests in financing cycle: investments, debt, equity, and management discretion in accounting for financial instruments  --16. completing an engagement  --17. assurance and attestation services  --18. compliance and internal auditing  --19. professional ethics  --20. legal liability
ER  -