Auditing: A CPA Review text
Benjamín Newman
- 1a.ed.
- Nueva York : John Wiley and Sons, 1964.
- 783p.: 24cm.
1. Fundamental Concepts and Principies of auditing: Objectives, Standars, Procedures, Evidence. 2. The short-form report and the standards of reporting. 3. The short-form report and the standards of reporting. 4. Professional Ethics and Legal Responsabilities. 5. Principles of internal control. 6. Working papers. 7. The audit program: A basic pattern. 8. The audit program: some fundamental application. 9. Cash in Banks. 10.Bank reconciliation and proof of cash. 11. Petty cash. 12. Receivables and sales. 13. Confirmation of accounts receivable. 14. Merchandise inventories. 15. Observation of physical inventory count. 16. Investments and related income accounts. 17. Fixed assets. 18. Prepaid expenses, deferred charges, and intangible assets. 19. Current liabilities 20. Current liabilities (continued). 21. Oher liabilities and capital accounts. 22. Other audit considerations. Apéndixes.