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9780073379364

Auditing and Assurance Services

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  • ISBN13:

    9780073379364

  • ISBN10:

    0073379360

  • Edition: 3rd
  • Format: Hardcover
  • Copyright: 2007-12-14
  • Publisher: McGraw-Hill/Irwin
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List Price: $191.35

Summary

The inclusion of the newly released AS5 Auditing Standard makes this text the most up to date auditing text on the market. It's been written so that it is current with all issues inherent in accounting and auditing practice, particularly in public accounting firms including coverage of the creation of the Public Companies Accounting Oversight Board, the passage of the Sarbanes-Oxley Act, and all of the major pronouncements issued by the AICPA. It's also a leader in fraud coverage and is accompanied by the Apollo Shoes Casebook, the only standalone FRAUD audit case on the market (available online on the book's website). The text is also designed to provide flexibility for instructors; the twelve chapters focus on the auditing process while the eight modules provide additional topics that can be taught at the instructor's discretion without interrupting the flow of the text.

Table of Contents

The Contemporary Auditing Environment
Auditing and Assurance Services
Professional Standards
Management Fraud and Audit Risk
The Financial Statement Audit
Engagement Planning
Risk Assessment: Internal Control Evaluation
the Payroll Cycle
Employee Fraud and the audit of Cash
Revenue and Collection Cycle Fraud Cases: Extended Audit Procedures (SAS 99)
Internal Controls
Audit Programs
Acquisition and Expenditure Cycle Fraud Case(s): Extended Audit Procedures (SAS 99)
Internal Controls
Audit Programs
Production Cycle Fraud Case: Extended Audit Procedures (SAS 99)
Internal Controls
Audit Programs
Finance and Investment Cycle Fraud Case: Extended Audit Procedures (SAS 99)
Internal Controls
Audit Programs
Completing the Audit
Reports on Audited Financial Statements
Other Topics
Other Public Accounting Services
Professional Ethics
Appendix: AICPA Interpretations of the Rules of Conduct
Legal Liability
Internal, Governmental, and Fraud Audits
Appendix: Standards for the Professional Practice of Internal Auditing (abridged)
Appendix: The Institute of Internal Auditors Code of Ethics
Appendix: Professional Standards and Practices for Certified Fraud Examiners
Overview of Sampling
Attribute Sampling
Variables Sampling
Information Systems Auditing Comprehensive Cases Andersen: An Obstruction of Justice?
Unhealthy Accounting at HealthSouth KPMG: How Many Firms?
Something Went Sour at Parmalat To Indemnify or Not to Indemnify: That is the Question GE: How Much Are Auditors Paid?
Table of Contents provided by Publisher. All Rights Reserved.

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