Verfügbarkeit: Modern auditing | Technische Universität München

Modern auditing: assurance services and the integrity of financial reporting

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Bibliographische Detailangaben
Beteiligte Personen:	Boynton, William C. (VerfasserIn), Johnson, Raymond N. (VerfasserIn)
Format:	Buch
Sprache:	Englisch
Veröffentlicht:	Hoboken [u.a] Wiley 2006
Ausgabe:	8. ed.
Schlagwörter:	aAuditing Wirtschaftsprüfung Lehrbuch
Links:	http://www.loc.gov/catdir/bios/wiley042/00042887.html http://www.loc.gov/catdir/description/wiley034/00042887.html http://www.loc.gov/catdir/toc/onix05/00042887.html http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014160215&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA
Beschreibung:	Includes bibliographical references and index
Umfang:	XX, 1036 S. ill. 26 cm
ISBN:	0471230111 9780471230113

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Datensatz im Suchindex

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adam_text	I PART 1 / THE AUDITING ENVIRONMENT 1. Auditing and the Public Accounting Profession—Integrity in Financial Reporting 2. Auditors Responsibilities and Reports 3. Professional Ethics 4. Auditors Legal Liability PART 2 / AUDITING PLANNING 5. Overview of the Financial Statement Audit 6. Audit Evidence 7. Accepting the Engagement and Planning the Audit 8. Materiality Decisions and Analytical Procedures 9. Audit Risk, Including the Risk of Fraud 10. Understanding Internal Control PART 3 / AUDIT TESTING METHODOLOGY 11. Audit Procedures in Response to Assessed Risks: Tests of Controls 12. Audit Procedures in Response to Assessed Risks: Substantive Tests 13. Audit Sampling PART 4 / AUDITING THE TRANSACTION CYCLES 14. Auditing the Revenue Cycle 15. Auditing the Expenditure Cycle 16. Auditing the Production and Personnel Services Cycles 17. Auditing the Investing and Financing Cycles 18. Auditing Investments and Cash Balances PART 5 / COMPLETING THE AUDIT / OTHER SERVICES AND REPORTS 19. Completing the Audit/Postaudit Responsibilities 20. Attest and Assurance Services and Related Reports 21. Internal, Operational, and Governmental Auditing [xii] PART 1 / THE AUDITING ENVIRONMENT 1 1 Auditing and the Public Accounting Profession Integrity of Financial Reporting 3 Internal Auditors Uncover Financial Fraud at Worldcom 3 Preview of Chapter 1 4 Auditing and Assurance Services Defined 5 Auditing Defined 6 Types of Audits 8 Types of Auditors 10 Assurance Services Defined 11 Value of Audit and Assurance Services 15 The Demand for Auditing 18 The Roots of Auditing 18 Need for Financial Statement Audits 20 Economic Benefits of an Audit 21 Limitations of an Audit 22 Organizations Associated with the Public Accounting Profession 23 Public Sector Organizations 23 Private Sector Organizations 25 Regulatory Framework for Ensuring High Quality Services 29 Standard Setting 29 Firm Regulation 33 Inspection and Peer Review 33 Government Regulation 34 Focus on Auditor Knowledge 35 Objective Questions 37 Comprehensive Questions 37 Professional Simulation 41 2 Auditors Responsibilities and Reports 42 Auditor Responsibility for Going Concern 42 Preview of Chapter 2 43 Fundamentals Underlying Financial Statement Audits 44 Relationship Between Accounting and Auditing 44 Verifiability, Professional Judgment, and Fair Presentation 45 Independent Auditor Relationships 47 Auditing Standards 50 Generally Accepted Auditing Standards (GAAS) 50 Statements on Auditing Standards (SAS) 54 PCAOB Auditing Standards 54 Assurance Provided by an Audit 55 Auditor Independence 56 Reasonable Assurance 56 Detecting and Reporting Fraud 57 Detecting and Reporting Illegal Acts 59 Evaluation of Internal Control 61 Assurance About a Going Concern 61 A Clean Bill of Health? 62 The Auditor s Report on Financial Statements 64 The Standard Report on Financial Statements 64 Departures from the Standard Report 68 Other Types of Opinions 69 The Auditor s Report on Internal Control 72 The Standard Report 72 Departures From the Standard Report 78 Focus on Auditor Knowledge and Audit Decisions 82 Appendix 84 Objective Questions 94 Comprehensive Questions 94 Cases 98 Professional Simulation 100 3 Professional Ethics 101 Independence and Nonaudit Services 101 Preview of Chapter 3 102 Ethics and Morality 103 General Ethics 103 Professional Ethics 104 [xiii] [xiv] CONTENTS AICPA Code of Professional Ethics 105 AICPA Professional Ethics Division 106 Composition of the AICPA Code of Professional Conduct 106 Ethical Principles 107 Rules of Conduct 110 Rule 101—Independence 112 Rule 102—Integrity and Objectivity 124 Rule 201—General Standards 124 Rule 202—Compliance with Standards 125 Rule 203—Accounting Principles 125 Rule 301—Confidential Client Information 126 Rule 302—Contingent Fees 127 Rule 501—Acts Discreditable 128 Rule 502—Advertising and Other Forms of Solicitation 129 Rule 503 Commissions and Referral Fees 129 Rule 505 Form of Organization and Name 130 Enforcement of the Rules of Conduct 132 State Boards of Acountancy and Public Companies Accounting Oversight Board 132 Enforcing the AICPA Code of Professional Conduct 132 Focus on Auditor Knowledge and Audit Decisions 134 Objective Questions 137 Comprehensive Questions 137 Cases 140 Professional Simulation 142 4 Auditor s Legal Liability 144 The Cost of Malpractice 144 Preview of Chapter 4 145 Liability Under Common Law 146 Liability to Clients 146 Liability to Third Parties 147 Common Law Defenses 153 Liability Under Securities Law 155 Securities Act of 1933 155 Securities Exchange Act of 1934 159 Private Securities Litigation Reform Act of 1995 163 Sarbanes Oxley Act of 2002 165 Other Considerations 168 Liability Under Racketeer Influenced and Corrupt Organizations Act (RICO) 168 Minimizing the Risk of Litigation 169 Summary 170 Focus on Auditor Knowledge 171 Objective Questions 174 Comprehensive Questions 174 Case 177 Professional Simulation 178 PART 2 / AUDIT PLANNING 181 5 Overview of the Financial Statement Audit 183 How Much of What Do I Audit? 183 Preview of Chapter 5 183 Overview of the Audit Process 185 Phase I: Perform Risk Assessment Procedures 185 Identify Relevant Financial Statement Assertions 186 Understand the Entity and its Environment 190 Make Decisions About Materiality 193 Perform Analytical Procedures 193 Identify the Risks that May Lead to Material Misstatement, Including the Risk of Fraud 194 Develop Preliminary Audit Strategies 199 Understand Internal Control 199 Phase II: Assess the Risk of Material Misstatement 202 Relate Risk Factors to Potential Financial Statement Misstatements 202 Determine the Magnitude of Potential Misstatements 203 Determine the Likelihood of Material Misstatments 203 Determine Significant Inherent Risks 204 Phase III: Respond to Assessed Risks 205 Staffing and Supervision 206 Nature of Audit Tests 206 Timing of Audit Tests 207 Extent of Audit Tests 208 Respond to Significant Inherent Risks 208 Phase TV: Perform Further Audit Procedures 209 Further Risk Assessment Procedures 210 Test of Controls 210 Substantive Tests 211 Phase V: Evaluate Evidence 212 Reevaluate Risk Assessment Procedures 212 Determine the Significance of Findings 212 Form and Document Conclusions 213 Phase VI: Communicate Audit Findings 214 The Auditor s Opinion 214 Other Required Communications 215 Other Assurance Service Findings 215 Focus on Auditor Knowledge 217 Focus on Audit Decisions 218 Objective Questions 219 Comprehensive Questions 219 Professional Simulation 225 6 Audit Evidence 227 Sunbeam Corporation 227 Preview of Chapter 6 228 Audit Evidence and Assertions 229 Audit Evidence Denned 229 Assertions and Specific Audit Objectives 231 Sufficient Competent Evidence 236 Sufficiency of Audit Evidence 237 Competency of Audit Evidence 238 Audit Procedures 241 Inspection of Documents and Records 241 Inspection of Tangible Assets 243 Observation 244 Inquiry 244 Confirmation 245 Recalculation 245 Reperformance 245 Analytical Procedures 246 Computer Assisted Audit Techniques 246 Four Decisions About Audit Procedures 247 Staffing and Supervising the Audit 248 Nature of Audit Procedures 248 Timing of Audit Procedures 249 Extent of Audit Procedures 249 Documenting Audit Decisions and Audit Evidence 251 Audit Programs 251 Working Papers 254 Preparing Working Papers 259 Working Paper Files 260 Focus on Auditor Knowledge and Audit Decisions 261 Objective Questions 263 Comprehensive Questions 263 Cases 268 Professional Simulation 269 7 Accepting the Engagement and Planning the Audit 270 ZZZZ Best: Client Acceptance and Client Resignation 270 Preview of Chapter 7 271 Client Acceptance and Retention 272 Evaluate the Integrity of Management 273 Identify Special Circumstances and Unusual Risks 275 Assess Competence to Perform the Audit 276 Evaluate Independence 278 CONTENTS [XV] Making the Decision to Accept or Decline the Audit 279 Prepare the Engagement Letter 279 Audit Planning and Risk Assessment Procedures 283 Steps in Performing Risk Assessment Procedures 284 Understanding the Entity and Its Environment 285 Industry, Regulatory, and Other External Factors 286 The Nature of the Entity, Including its Selection and Application of Accounting Policies 291 The Entity s Objectives, Strategies, and Related Business Risks 294 Measurement and Review of the Entity s Financial Performance 295 Illustrative Case Study 295 Focus on Auditor Knowledge and Audit Decisions 302 Objective Questions 303 Comprehensive Questions 303 Cases 308 Professional Simulation 312 8 Materiality Decisions and Performing Analytical Procedures 314 What Size of Misstatement is Material? 314 Preview of Chapter 8 315 Materiality Decisions 316 The Concept of Materiality 316 Preliminary Judgments About Materiality 317 Materiality and the Evaluation of Evidence 322 Performing Analytical Procedures 324 Identify Calculations and Comparisons to Be Made 325 Develop an Expectation Range 328 Perform the Calculations 329 Analyze Data and Identify Significant Differences 329 Investigate Significant Unexpected Differences 330 Determine Effects on Audit Planning 330 Illustrative Case Study 330 Focus on Auditor Knowledge and Audit Decisions 336 Appendix 8 338 Objective Questions 340 Comprehensive Questions 340 Comprehensive Case 343 Professional Simulation 348 [xvi] CONTENTS 9 Audit Risk, Including the Risk of Fraud 350 Fraud is on the Rise: Results of the KPMG Fraud Survey 2003 Preview of Chapter 9 351 Audit Risk—An Overview 352 Assessing the Risk of Fraud 353 How Significant is Fraud? 353 Fraud Defined 353 The Fraud Triangle 355 Auditing for Fraud 360 The Audit Risk Model 364 Illustrating the Audit Risk Model 364 Assessing the Components of Audit Risk 366 Relationship Between Audit Risk and Audit Evidence 371 Preliminary Audit Strategies 373 Components of Preliminary Audit Strategies 374 Three Basic Preliminary Audit Strategies 374 Focus on Auditor Knowledge and Audit Decisions 379 Objective Questions 381 Comprehensive Questions 381 Cases 386 Professional Simulation 387 10 Understanding Internal Control 389 The Importance of Internal Control 389 Preview of Chapter 10 390 Introduction to Internal Control 391 Definition and Components 391 Entity Objectives and Related Internal Control Relevant to an Audit 392 Limitations of an Entity s System of Internal Control 393 Roles and Responsibilities 394 Components of Internal Control 396 Control Environment 397 Risk Assessment 402 Information and Communication 404 Control Activities 405 Monitoring 413 Antifraud Programs and Controls 414 Applications of Components to Small and Midsized Entities 415 Summary 416 Understanding Internal Control 422 What to Understand About Internal Control 422 Effects of Preliminary Audit Strategies 425 Procedures to Obtain an Understanding 426 Documenting the Understanding 429 Flowcharts 430 Focus on Auditor Knowledge and Audit Decisions 436 Appendix 10a 438 Appendix 10b 447 Appendix 10c 453 Objective Questions 456 Comprehensive Questions 456 Cases 461 Professional Simulation 463 PART 3 / AUDIT TESTING METHODOLOGY 465 11 Audit Procedures in Response to Assessed Risks: Tests of Controls 467 Internal Controls at Enron 402 Preview of Chapter 11 468 Process for Assessing Control Risk 469 Consider Knowledge Acquired from Procedures to Obtain an Understanding 470 Identify Potential Misstatements 470 Identify Necessary Controls 471 Perform Tests of Controls 474 Evaluate Evidence and Make Assessment 475 Assessing Control Risk in an Information Technology Environment 476 Strategies for Performing Tests of Controls 476 Computer Assisted Audit Techniques 478 Assessing Information Technology Controls 481 Effects of Preliminary Audit Strategies 484 Primarily Substantive Approaches 484 Lower Assessed Level of Control Risk 487 Designing Tests of Controls 487 Nature of Tests of Controls 488 Timing of Tests of Controls 489 Extent of Tests of Controls 491 Staffing Tests of Controls 492 Audit Programs for Tests of Controls 492 Dual Purpose Tests 492 Additional Considerations 495 Assessing Control Risk for Account Balance Assertions Affected by a Single Transaction Class 495 Assessing Control Risk for Account Balance Assertions Affected by Multiple Transaction Class 495 Documenting the Assessed Level of Control Risk 497 Communicating Internal Control Matters 498 Focus on Auditor Knowledge and Audit Decisions 500 Objective Questions 502 Comprehensive Questions 502 Cases 508 Professional Simulation 511 12 Audit Procedures in Response to Assessed Risks: Substantive Tests 513 The Importance of Risk Assessment Procedures and Audit Programs 523 Preview of Chapter 12 514 Assessing the Risk of Material Misstatement 515 Steps for Assessing the Risk of Material Misstatement 515 Determining Detection Risk 518 Designing Substantive Tests 520 Performing Further Audit Procedures 520 Using Information Technology to Support Substantive Tests 520 Audit Choices in the Design of Substantive Tests 523 Special Considerations in Designing Substantive Tests 533 Developing Audit Programs for Substantive Tests 535 A General Framework for Developing an Audit Program for Substantive Tests 535 Focus on Auditor Knowledge and Audit Decisions 540 Objective Questions 542 Comprehensive Questions 542 Professional Simulation 549 13 Audit Sampling 551 What is an Appropriate Sample Size? 551 Preview of Chapter 13 552 Basic Audit Sampling Concepts 553 Nature and Purpose of Audit Sampling 553 Uncertainty and Audit Sampling 553 Sampling Risk and Nonsampling Risk 553 Nonstatistical and Statistical Sampling 555 Tests of Controls 558 Tests of Controls That Do Not Involve Audit Sampling 558 Framework for Audit Sampling for Tests of Controls 559 Substantive Tests 566 Substantive Tests That Do Not Involve Audit Sampling 566 contents [xvii] Framework for Audit Sampling for Substantive Tests 567 Summary 582 Focus on Auditor Knowledge and Audit Decisions 583 Appendix 13a 585 Appendix 13b 593 Appendix 13c 604 Objective Questions 609 Comprehensive Questions 609 Cases 616 Professional Simulation 623 PART 4 / AUDITING THE TRANSACTION CYCLES 625 14 Auditing the Revenue Cycle 627 What is the Most Frequent Cause of Financial Statement Restatements? 627 Preview of Chapter 14 628 Risk Assessment Procedures in the Revenue Cycle 629 Develop Audit Objectives 629 Understand the Entity and Its Environment 630 Inherent Risk, Including the Risk of Fraud 633 Analytical Procedures 634 Consideration of Internal Control Components 636 Control Activities for Credit Sales Transactions 639 Common Documents and Records 640 Functions and Control Activities 640 Illustrative System for Credit Sales 644 Control Activities for Cash Receipts Transactions 647 Common Documents and Records 647 Functions and Central Activities 648 Illustrative System for Cash Receipts 651 Control Activities for Sales Adjustment Transactions and Other Controls 651 Common Documents and Records 651 Function and Control Activities 651 Other Controls in the Revenue Cycle 653 Revenue Cycle Tests of Controls 654 Substantive Tests of Accounts Receivable 655 Determining Detection Risk 655 Designing Substantive Tests 658 Other Assurance Services 672 Focus on Audit Decisions 672 Objective Questions 675 Comprehensive Questions 675 [xviii] contents Cases 679 Comprehensive Case 679 Professional Simulations 684 15 Auditing the Expenditure Cycle 688 Poor Internal Controls Result in a Material Understatement of Accounts Payable and Net Income 688 Preview of Chapter 15 689 Risk Assessment Procedures in the Expenditure Cycle 690 Develop Audit Objectives 691 Understand the Entity and Its Environment 691 Inherent Risk, Including the Risk of Fraud 692 Analytical Procedures 695 Consideration of Internal Control Components 696 Control Activities—Purchase Transactions 699 Common Documents and Records 700 Functions and Control Activities 701 Illustrative System for Purchase Transactions 706 Control Activities—Cash Disbursement Transactions 707 Common Documents and Records 708 Functions and Control Activities 708 Illustrative System for Cash Disbursement Transactions 710 Control Activities for Purchase Adjustment Transactions and Other Controls 712 Common Documents and Records 712 Functions and Control Activities 713 Other Controls in the Expenditure Cycle 713 Test of Controls 714 Substantive Tests of Accounts Payable Balances 715 Determining Detection Risk for Tests of Details 715 Designing Substantive Tests 718 Other Assurance Services 725 Focus on Audit Decisions 726 Objective Questions 728 Comprehensive Questions 729 Cases 734 Professional Simulations 738 16 Auditing the Production and Personnel Services Cycles 742 Overstating Inventory and Profits 742 Preview of Chapter 16 743 Auditing the Production Cycle 744 Audit Objectives 744 Understanding the Entity and Its Environment 745 Analytical Procedures 746 Inherent Risk 749 Consideration of Internal Controls 749 Preliminary Audit Strategies 757 Substantive Tests of Inventory 757 Auditing the Personnel Service Cycle 769 Audit Objectives 770 Understanding the Entity and Its Environment 770 Analytical Procedures 772 Inherent Risk 772 Consideration of Internal Controls 773 Preliminary Audit Strategies 780 Substantive Tests of the Personnel Services Cycle 782 Other Services in the Production and Personnel Services Cycles 786 Focus on Audit Decisions 787 Objective Questions 790 Comprehensive Questions 790 Cases 797 Professional Simulations 801 17 Auditing the Investing and Financing Cycles 801 Worldcom and Enron: Lessons for the Investing and Financing Cycles 804 Preview of Chapter 17 805 Nature of the Investing and Financing Cycles 806 Overview of the Investing and Financing Cycles 806 Understanding the Entity and Its Environment 807 The Investing Cycle 807 Audit Objectives 809 Analytical Procedures 810 Inherent Risk 810 Consideration of Internal Controls 811 Preliminary Audit Strategies 812 Substantive Tests for Plant Assets 814 The Financing Cycle 821 Audit Objectives 821 Analytical Procedures 821 Inherent Risk 821 Consideration of Internal Controls 822 Preliminary Audit Strategies for Long Term Debt 824 Substantive Tests of Long Term Debt 826 Preliminary Audit Strategies for Shareholders Equity 831 Substantive Tests of Stockholders Equity 832 Other Services 838 Focus on Audit Decisions 838 Objective Questions 841 Comprehensive Questions 841 Cases 843 Professional Simulations 844 18 Auditing Investments and Cash Balances 847 Where s the Cash? Auditor s Uncover Massive Fraud 847 Preview of Chapter 18 847 Auditing Investments 849 Overview of Investments 849 Audit Objectives 850 Understanding the Entity and Its Environment 850 Analytical Procedures 851 Inherent Risk 851 Consideration of Internal Controls 852 Preliminary Audit Strategies 854 Substantive Tests of Short Term and Long Term Investments 856 Auditing Cash Balances 862 Relationship of Cash Balances to Transaction Cycles 862 Audit Objectives 862 Analytical Procedures 864 Inherent Risk 864 Consideration of Internal Controls 865 Preliminary Audit Strategies for Investments 865 Substantive Tests of Cash Balances 867 Other Related Services 878 Focus on Audit Decisions 879 Objective Questions 881 Comprehensive Questions 882 Cases 887 Professional Simulation 888 PART 5 / COMPLETING THE AUDIT, REPORTING, AND OTHER SERVICES 891 19 Completing the Audit and Postaudit Responsibilities 893 Auditor s Responsibilities for Events Occurring After Balance Sheet Date 893 Preview of Chapter 19 893 Completing the Fieldwork 895 Making Subsequent Events Review 896 Reading Minutes of Meetings 898 CONTENTS [xix] Obtaining Evidence Concerning Litigation, Claims, and Assessments 898 Obtaining Client Representation Letter 900 Performing Analytical Procedures 901 Evaluating the Findings 904 Making Final Assessment of Materiality and Audit Risk 904 Evaluating Going Concern 905 Making Technical Review of Financial Statements 907 Formulating Opinion and Drafting Audit Report on the Financial Statements 908 Formulating Opinion and Drafting Audit Report on the Internal Controls Over Financial Reporting 908 Making Final Review(s) of Working Papers 909 Communicating with the Client 910 Communicating Internal Control Matters 910 Communicating Matters Pertaining to Conduct of Audit 913 Preparing Management Letter 914 Postaudit Responsibilities 916 Subsequent Events Between Report Date and Issuance of Report 916 Discovery of Facts Existing at Report Date 917 Discovery of Omitted Procedures 917 Focus on Audit Decisions 918 Objective Questions 922 Comprehensive Questions 922 Cases 926 Professional Simulations 929 20 Attest and Assurance Services, and Related Reports 933 A Busy Day with Lots of Questions 933 Preview of Chapter 20 934 Overview of Attest and Assurance Services 935 Universe of Assurance Services 935 Financial Statement Audits 935 Levels of Assurance 936 Types of Engagements 937 Other SAS Engagements 937 Special Reports 937 Other Comprehensive Bases of Accounting 939 Specified Elements, Accounts, or Items of a Financial Statement 940 Compliance Reports Related to Audited Financial Statements 942 Accepting and Performing Attest Engagements 943 Attestation Standards 944 [XX] CONTENTS Engagements Performed Under Attestation Standards 946 SSAE 101 Engagements 946 Agreed Upon Procedures Engagements 951 Reporting on Prospective Financial Information 953 Compliance Attestations 955 Accounting and Review Services 958 Review of Financial Statements 959 Compilation of Financial Statements 961 Other Assurance Services 964 CPA Risk Advisory 965 CPA Performance View 967 CPAElderCare 969 Focus on Audit Decisions 971 Objective Questions 974 Comprehensive Questions 974 Case 979 Professional Simulation 980 21 Internal, Operational, and Governmental Auditing 983 Understanding the Risk of Fraud in Governmental Audits 983 Preview of Chapter 21 984 Internal Auditing 985 Internal Auditing Denned 985 Evolution of Internal Auditing 986 HA Code of Ethics 986 HA Attribute and Performance Standards 986 Relationship with External Auditors 990 Operational Auditing 991 Operational Auditing Defined 991 Phases of an Operational Audit 992 Standards for Independent Public Accountants 995 Governmental Auditing 996 Types of Government Audits 996 Generally Accepted Government Auditing Standards (GAGAS) 997 Reporting on Compliance with Laws and Regulations 1003 Reporting on Internal Control 1005 The Single Audit Act 1006 Objectives of the Act 1006 Applicability and Administration 1006 Scope of an Audit Under the Single Audit Act 1007 Focus on Auditor Knowledge 1011 Objective Questions 1013 Comprehensive Questions 1013 Cases 1017 Professional Simulation 1018 Index 1020
any_adam_object	1
author	Boynton, William C. Johnson, Raymond N.
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discipline	Wirtschaftswissenschaften
edition	8. ed.
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oclc_num	255118407
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owner	DE-19 DE-BY-UBM
owner_facet	DE-19 DE-BY-UBM
physical	XX, 1036 S. ill. 26 cm
publishDate	2006
publishDateSearch	2006
publishDateSort	2006
publisher	Wiley
record_format	marc
spellingShingle	Boynton, William C. Johnson, Raymond N. Modern auditing assurance services and the integrity of financial reporting aAuditing Wirtschaftsprüfung (DE-588)4066505-7 gnd
subject_GND	(DE-588)4066505-7 (DE-588)4123623-3
title	Modern auditing assurance services and the integrity of financial reporting
title_auth	Modern auditing assurance services and the integrity of financial reporting
title_exact_search	Modern auditing assurance services and the integrity of financial reporting
title_full	Modern auditing assurance services and the integrity of financial reporting William C. Boynton ; Raymond N. Jonson
title_fullStr	Modern auditing assurance services and the integrity of financial reporting William C. Boynton ; Raymond N. Jonson
title_full_unstemmed	Modern auditing assurance services and the integrity of financial reporting William C. Boynton ; Raymond N. Jonson
title_short	Modern auditing
title_sort	modern auditing assurance services and the integrity of financial reporting
title_sub	assurance services and the integrity of financial reporting
topic	aAuditing Wirtschaftsprüfung (DE-588)4066505-7 gnd
topic_facet	aAuditing Wirtschaftsprüfung Lehrbuch
url	http://www.loc.gov/catdir/bios/wiley042/00042887.html http://www.loc.gov/catdir/description/wiley034/00042887.html http://www.loc.gov/catdir/toc/onix05/00042887.html http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014160215&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA
work_keys_str_mv	AT boyntonwilliamc modernauditingassuranceservicesandtheintegrityoffinancialreporting AT johnsonraymondn modernauditingassuranceservicesandtheintegrityoffinancialreporting

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