000			01742 a2200241 4500
020			_a0471507067
020			_a9780471507062
082	0	4	_a657.45
090			_c2402 _d2402
100	1		_aDeFliese, Philip L.
245	1	0	_aMontgomery's auditing / _cPhilip L. DeFliese.
250			_a11th ed.
260			_a[S.l.] : _bWiley, _c1990.
300			_a887 p. ; _c25 cm.
500			_aHardcover.
520			_aThis Third College Version offers a rigorous and highly readable introduction to the theory and practice of auditing. Using both the transaction cycle and account balance approaches, it emphasizes the development of judgment by the auditor and provides aids for enhancing decision-making skills. Flexible, current and prepared by a distinguished team of academicians and practicing accountants, it provides students with the ideal mix of theory and practice. A number of changes have been incorporated, including relevant CPA exam questions up to and including the May 1989 exam; the expansion of the Quinn Hardware case through eight chapters covering risk assessment, testing the control structure, auditing the major transaction cycles, completing the audit and drafting the audit report; new developments including the expectation gap standards issued by the AICPA in 1988 and significant new legal cases that affect auditor liability; revisions of chapters 7-9 to conform to the 1988 SASs; and more.
700	1		_aJaenicke, Henry R.
700	1		_aO'Reilly, Vincent M.
700	1		_aHirsch, Murray B.
856	4	0	_3Amazon.com _uhttp://www.amazon.com/exec/obidos/ASIN/0471507067/chopaconline-20
856	4	0	_3Amazon customer reviews _uhttp://www.chopac.org/cgi-bin/tools/azrev.pl?q=0471507067
942			_aNBS _cBK _k657.45 DEF
999			_c344900 _d344900