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An integrated and current approach to auditing. KEY TOPICS: The Auditing Profession; The Audit Process; Application of the Audit Process to the Sales and Collection Cycle; Application of the Audit Process to Other Cycles; Completing the Audit; Other Assurance and Nonassurance Services MARKET: For individuals interested in the auditing, accounting, and consulting fields.
Mark S. Beasley is Deloitte Professor of Enterprise Risk Management at North Carolina State University.
Table of Contents
|The Auditing Profession|
|The Demand for Audit and Other Assurance Services||p. 3|
|Learning Objectives||p. 3|
|Nature of Auditing||p. 4|
|Distinction Between Auditing and Accounting||p. 6|
|Economic Demand for Auditing||p. 6|
|Assurance Services||p. 8|
|Types of Audits||p. 13|
|Types of Auditors||p. 15|
|Certified Public Accountant||p. 17|
|Essential Terms||p. 18|
|Review Questions||p. 19|
|Multiple Choice Questions from CPA Examinations||p. 20|
|Discussion Questions and Problems||p. 21|
|Internet Problem 1-1: Sarbanesndash;Oxley Act Internal Control Reporting|
|The CPA Profession||p. 25|
|Learning Objectives||p. 25|
|Certified Public Accounting Firms||p. 26|
|Activities of CPA Firms||p. 27|
|Structure of CPA Firms||p. 28|
|Sarbanesndash;Oxley Act and Public Company Accounting Oversight|
|Securities and Exchange Commission||p. 31|
|American Institute of Certified Public Accountants (AICPA)||p. 32|
|Generally Accepted Auditing Standards||p. 33|
|Statements on Auditing Standards||p. 36|
|International Standards on Auditing||p. 37|
|Quality Control||p. 37|
|Essential Terms||p. 40|
|Review Questions||p. 41|
|Multiple Choice Questions from CPA Examinations||p. 41|
|Discussion Questions and Problems||p. 43|
|Internet Problem 2-1: International Auditing and Assurance|
|Standards Board||p. 44|
|Audit Reports||p. 45|
|Table of Contents provided by Publisher. All Rights Reserved.|