Modern Analytical Auditing: Practical Guidance for Auditors and Accountants
Language: English
Published by Praeger Pub Text, 1989
- Hardcover
- New
Seller: Revaluation Books, Exeter, United KingdomRevaluation Books
AbeBooks seller since January 6, 2003
Condition: New
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Add to basketItem description from seller
174 pages. 9.75x6.50x1.00 inches. In Stock.
Seller Inventory # x-0899303544
- Title
- Modern Analytical Auditing: Practical Guidance for Auditors and Accountants
- Author
- McKee, Thomas E., Ph.D.
- Publisher
- Praeger Pub Text
- Publication year
- 1989
- Condition
- Brand New
- Binding
- Hardcover
- Language
- English
- ISBN 10
- 0899303544
- ISBN 13
- 9780899303543
- Item weight
- 0.8 kilograms
Journal of Accountancy
This handbook is intended to help auditors at all experience levels in financial, operational, and compliance audits. It presents and discusses 16 analytical auditing procedures in detail. The author comprehensively discusses evidence theory that will enable auditors to appropriately combine evidence form analytical auditing with evidence from more traditional audit procedures.
Business Information ALERT
Analytical auditing--or the generation of audit evidence from an analysis of the relationships among financial and nonfinancial data--is now a widely used technique in audit practice. This volume is intended to help auditors at all experience levels by providing a better understanding of the range of available analytical auditing techniques, the underlying theory supporting these techniques, and the solutions to practical problems in applying these techniques. Sixteen different practical analytical auditing procedures are discussed and illustrated in detail, including the graphical, average change, and weighted average methods of simple time series analysis; simple reasonableness tests; various structural modeling; and ratio analysis techniques.
In addition to thorough coverage of key analytical auditing techniques, McKee also presents a comprehensive discussion of evidence theory that will enable auditors to appropriately combine evidence from analytical auditing with evidence from more traditional audit procedures. He reviews the relevant professional auditing standards for all types of auditors, including international auditing standards, those of the American Institute of CPAs, internal auditing standards, and governmental auditing standards. Especially valuable is an extended discussion and illustrations of computer applications of analytical auditing techniques. Throughout the book, tables and figures facilitate the reader's understanding of the techniques and concepts presented. An indispensable handbook for use in financial, operational, and compliance audits, this volume belongs on the bookshelf of every CPA, internal auditor, and governmental auditor.
"Synopsis" may belong to another edition of this title.
About the Author
THOMAS E. MCKEE is Professor of Accountancy at East Tennessee State University. His research has appeared in publications such as The Journal of Accountancy, The CPA Journal, The Journal of Accounting Education, Internal Auditor, and Management Accounting.
"About the title" may belong to another edition of this title.
Revaluation Books
Exeter, United Kingdom
AbeBooks seller since January 6, 2003
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Edward Bowditch Ltd
Exstowe, Exton
Exeter, United Kingdom EX3 0PP
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