Computer File
Auditing: A Risk-Based Approach to Conducting a Quality Audit (Ninth Edition)
The auditing environment continues to change in dramatic ways, and university
graduates entering the profession must be prepared for a high standard of
responsibility. Here are only three examples of these changes:
●
●
●
The American Institute of Certified Public Accountants (AICPA) and the
International Auditing and Assurance Standards Board (IAASB) have issued
clarifications that harmonize auditing standards in the United States (for
nonpublic entities) and internationally.
The Committee of Sponsoring Organizations (COSO) of the Treadway
Commission has issued an updated Internal Control–Integrated
Framework.
The AICPA recently issued new audit sampling guidance.
Tidak tersedia versi lain