发表于2024-08-23
Auditing EDP systems pdf epub mobi txt 電子書 下載 2024
The first edition of Auditing EDP Systems was written with one overrid-
ing objective in mind: to create a textbook that would be teachable by
auditing professors and usable by auditing students and practitioners
without sacrificing quality and depth. The adoption of our text by col-
leges in ten different countries around the world and by a Big 8 CPA firm
for internal training at the national level of their EDP auditors indicates
that we have been successful in our objective and that we have filled an
important eduational need.
The second edition of Auditing EDP Systems continues to differ
from the other EDP auditing materials that are available. It is a full-blown
textbook with questions, cases, and exercises at the end of each chapter,
and an Instructor s Manual with comprehensive solutions. Many other
texts in this field have few, if any, problem materials and some are more
suitable for reference than for teaching purposes. Auditing EDP Systems
follows auditing methodology quite closely and uses auditing terminol-
ogy wherever possible. In contrast, some other texts follow a strong sys-
tems orientation that makes them difficult for auditing professors, stu-
dents, and practitioners to use.. Finally, Auditing EDP Systems is fully
Consistent with current auditing standards, including the new methodol-
ogy and terminology introduced by SAS No. 55, Au 319, "Consideration
of the Internal Control Structure in a Financial Statement Audit." While
incorporating current auditing standards, it goes far beyond these stan-
dards in depth and consideration of systems application.
Auditing EDP Systems was written primarily for auditing profes-
sors, students, and practitioners. Auditing professors with only a limited
background in EDP should have no problem teaching with this text. De-
scriptions of EDP concepts are clear, and we avoid EDP jargon wherever
possible. For the same reasons, students and practitioners with a limited
background in EDP should also have no trouble with the text. We do
expect, however,~that students will have had at least one course in audit-
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Auditing EDP systems pdf epub mobi txt 電子書 下載 2024