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WG and L Audit Manual: 1990.

WG&L Audit Manual 1990, by Adrian P. Fitzsimons and Marc H. Levine, Warren, Gorham & Lamont, 210 South Street, Boston, Massachusetts 02111, 1989, paginated by section.

This manual is comprehensive in its coverage of the entire audit cycle. The authors have incorporated all recently issued statements on auditing standards into their analysis. Engagement planning and budgeting receive extensive treatment as does the evaluation of the internal control structure. Audit sampling and computer-assisted auditing techniques are outlined as well.

There is an extensive collection of both audit programs and other practice aids covering virtually all income statement and balance sheet accounts. Sample reports for generally accepted accounting principles and non-GAAP financial statements are provided along with examples of communications concerning deficiencies in the internal control structure. This material contains a wealth of useful information for practitioners.
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No portion of this article can be reproduced without the express written permission from the copyright holder.
Copyright 1990, Gale Group. All rights reserved. Gale Group is a Thomson Corporation Company.

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Author:Fogg, Stephen L.
Publication:Journal of Accountancy
Article Type:Book Review
Date:Jun 1, 1990
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