TY  - BOOK
AU  - Stuart,Iris
TI  - Auditing and assurance services: an applied approach 
SN  - 9780073404004 (acid-free paper)
AV  - HF5667 .S854 2012
U1  - 657/.45 22
PY  - 2012///
CY  - New York, NY
PB  - McGraw-Hill
KW  - Auditing
KW  - Kiểm toán
KW  - Business Administration
N1  - Includes 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 internal 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  -