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Stuart's Auditing and Assurance Services: An Applied Approach is a concise, easy-to-read auditing text that trains students of today for the business world that they will face tomorrow. Using a fresh approach that introduces auditing application prior to auditing theory, students will encounter auditing in practice first, become more engaged in the subject matter, and consequently feel more readily prepared to understand the more challenging theoretical concepts. Stuart further engages students by highlighting real-world accounting scandals and by including the most up-to-date standards, including international coverage.
Table of Contents
Chapter 1 What Is Auditing?
Chapter 2 The Audit Planning Process: Understanding the Risk of Material Misstatement
Chapter 3 Internal Controls
Appendix A: Information Systems Auditing
Chapter 4 Auditing the Revenue Business Process
Appendix A: BCS Private Ltd.
Appendix B: BCS Private Ltd.
Chapter 5 Audit Evidence and the Auditor’s Responsibility for Fraud Detection
Chapter 6 Auditing the Acquisition and Expenditure Business Process
Chapter 7 Auditing the Inventory Business Process
Chapter 8 Audit Sampling: Tests of Internal Controls
Chapter 9 Audit Sampling: Substantive Tests of Details
Chapter 10 Cash and Investment Business Processes
Chapter 11 Long-Term Debt and Owner’s Equity Business Process