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000890147 019__ $$a1046101443
000890147 020__ $$a9783319905211$$q(electronic book)
000890147 020__ $$a331990521X$$q(electronic book)
000890147 020__ $$z9783319905204
000890147 020__ $$z3319905201
000890147 035__ $$aSP(OCoLC)on1045629741
000890147 035__ $$aSP(OCoLC)1045629741$$z(OCoLC)1046101443
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000890147 049__ $$aISEA
000890147 050_4 $$aHF5667
000890147 08204 $$a657.45$$223
000890147 1001_ $$aLessambo, Felix I.,$$eauthor.
000890147 24510 $$aAuditing, assurance services, and forensics :$$ba comprehensive approach /$$cFelix I. Lessambo.
000890147 264_1 $$aCham, Switzerland :$$bPalgrave Macmillan,$$c[2018]
000890147 300__ $$a1 online resource.
000890147 336__ $$atext$$btxt$$2rdacontent
000890147 337__ $$acomputer$$bc$$2rdamedia
000890147 338__ $$aonline resource$$bcr$$2rdacarrier
000890147 504__ $$aIncludes bibliographical references and index.
000890147 5050_ $$aIntro; Acknowledgements; Disclaimer; Contents; Abbreviations; List of Figures; Part I Audit Framework, Profession, and Standards; Chapter 1 Overview, History, and Overall Objectives of Auditing; 1.1 General; 1.2 Attestations and Assurance Services; 1.2.1 Attestation Services; 1.2.2 Assurance Services; 1.3 Audit Objectives; 1.4 Overall Objectives; 1.5 Reasonable Assurance; 1.6 Terms Engagement; 1.7 Quality Control of Engagement; Appendix; Practice; Chapter 2 The Audit Profession: The US Sarbanes-Oxley Act; 2.1 General; 2.2 The Public Company Accounting Oversight Board
000890147 5058_ $$a2.2.1 PCAOB Standards and Rules2.2.2 The PCAOB Responsibilities; 2.2.3 The PCAOB Enforcement Role; 2.3 The Audit Committee; 2.4 Use of IT in SOX Compliance (Auditboard); Appendix; Practice; Chapter 3 The International Auditing and Assurance Standards Board; 3.1 General; 3.2 List of the Standards; 3.3 IAASB Due Process; Practice; Chapter 4 Generally Accepted Auditing Standards, Audit Planning and Engagement Quality Review; 4.1 General; 4.2 AICPA Auditing Standards; 4.2.1 General Standards; 4.2.2 Standards of Field Work; 4.2.3 Standards of Reporting; 4.3 Interpretive Publications
000890147 5058_ $$a4.4 Other Auditing Publications4.5 PCAOB Auditing Standard; 4.5.1 Professional Standards; 4.5.1.1 The General Standards; 4.5.1.2 Standards of Reporting; 4.5.2 Interim Standards; 4.6 Audit Planning; 4.6.1 Planning Activities; 4.6.2 Audit Strategy; 4.6.3 Audit Plan; 4.6.4 Use of IT in Planning Audit (Verse Audit Management); 4.7 Engagement Quality Review; 4.7.1 Engagement Quality Review for an Audit; 4.7.2 Engagement Quality Review for a Review of Interim Financial Information
000890147 5058_ $$a4.7.3 Engagement Quality Review for an Attestation Engagement Performed Pursuant to Attestation Standard No. 1, Examination Engagements Regarding Compliance Reports of Brokers and Dealers, or Attestation Standard No. 2, Review Engagements Regarding Exemp4.7.4 Documentation of an Engagement Quality Review; 4.7.5 Integration of IT; Practice; Chapter 5 Other Engagements, Reports, and Accounting Services; 5.1 General; 5.2 Other Attestation Services; 5.2.1 Forecasting Financial Statements' Analysis; 5.2.2 Management Discussion & Analysis (MD&A)
000890147 5058_ $$a5.2.2.1 Liquidity and Capital Resources [S-K 303(a)(1) and (2)]5.2.2.2 Results of Operations [S-K 303(a)(3)]; 5.2.3 Internal Control Over Financial Reporting (ICFR); 5.2.4 Registration Statements & Other SEC Filings; 5.2.5 Miscellaneous Assurance Services; 5.2.5.1 SysTrust Services; 5.2.5.2 WebTrust Services; 5.2.5.3 ElderCare Services; 5.2.5.4 Performance View Services; 5.3 Advisory Services; 5.4 Non-assurance Services; 5.4.1 Consulting Services; 5.4.2 Tax Services; 5.4.3 Valuation Services; 5.4.4 Personal Financial Planning; Practice; Chapter 6 Agreed-Upon Procedures; 6.1 General
000890147 506__ $$aAccess limited to authorized users.
000890147 520__ $$aThis book provides a comprehensive presentation of auditing theory and practice. It simplifies audit concepts often considered abstract or vague to many. Written in a clear, concise, and understandable manner, the book covers the often uncovered and daring area of forensic auditing and analyses the approach thereof. Additionally, it covers the use of blockchain in audit through several illustrations and examples, and would be of interest to students, academics, and even junior auditors.--$$cProvided by publisher.
000890147 588__ $$aOnline resource; title from PDF title page (viewed July 25, 2018).
000890147 650_0 $$aAuditing.
000890147 650_0 $$aFinancial statements.
000890147 77608 $$iPrint version $$z3319905201$$z9783319905204$$w(OCoLC)1029638910
000890147 852__ $$bebk
000890147 85640 $$3SpringerLink$$uhttps://univsouthin.idm.oclc.org/login?url=http://link.springer.com/10.1007/978-3-319-90521-1$$zOnline Access$$91397441.1
000890147 909CO $$ooai:library.usi.edu:890147$$pGLOBAL_SET
000890147 980__ $$aEBOOK
000890147 980__ $$aBIB
000890147 982__ $$aEbook
000890147 983__ $$aOnline
000890147 994__ $$a92$$bISE