TY - BOOK AU - Stuart,Iris TI - Auditing and assurance services: an applied approach SN - 9780071317160 (pbk.) AV - HF5667 .S78 2012 U1 - 657.45 PY - 2012/// CY - New York PB - McGraw-Hill/Irwin KW - Auditing N1 - Includes bibliographical references and index; What is auditing? -- The audit planning process : understanding the risk of material misstatement -- Internal controls -- Auditing the revenue business process -- Audit evidence and the auditor's responsibility for fraud detection -- Auditing the acquisition and expenditure business process -- Auditing the inventory business process -- Audit sampling : tests of controls -- Audit sampling : substantive tests of details -- Cash and investment business processes -- Long-term debt and owner's equity business process -- Completing the audit -- Audit reports -- The auditing profession ER -