Auditing and Assurance Services with ACL CD

by LOUWERS

• ISBN13: 9780077250331
• ISBN10: 0077250338
• Edition: 3rd
• Format: Hardcover
• Copyright: 2007-12-04
• Publisher: MCGRAW-HILL PROFESSIONAL

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 Appendix 5A the Payroll Cycle

Employee Fraud and the audit of Cash

Revenue and Collection Cycle Fraud Cases: Extended Audit Procedures (SAS 99) Appendix 7A Internal Controls Appendix 7B Audit Programs

Acquisition and Expenditure Cycle Fraud Case(s): Extended Audit Procedures (SAS 99) Appendix 8A Internal Controls Appendix 8B Audit Programs

Production Cycle Fraud Case: Extended Audit Procedures (SAS 99) Appendix 9A Internal Controls Appendix 9B Audit Programs

Finance and Investment Cycle Fraud Case: Extended Audit Procedures (SAS 99) Appendix 10A Internal Controls Appendix 10B Audit Programs

Completing the Audit

Reports on Audited Financial Statements

Other Topics

Other Public Accounting Services

Professional Ethics

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 Health

How Many Firms? Something Went Sour at Parmalat To Indemnify or Not to Indemnify: That is the Question

How Much Are Auditors Paid?

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