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Auditing and Assurance Services : A Systematic Approach,9780072478778
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Auditing and Assurance Services : A Systematic Approach

by
Edition:
3rd
ISBN13:

9780072478778

ISBN10:
0072478772
Format:
Paperback
Pub. Date:
6/1/2002
Publisher(s):
MCGRAW HILL PUBL CO

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Table of Contents

Introduction to Auditing and Assurance Services
An Introduction to Auditing and Assurance Services
The Public Accounting Profession and the Audit Process
Basic Auditing Concepts: Materiality, Audit Risk, and Evidence
Materiality and Audit Risk
Evidential Matter, Types of Evidence, and Working Paper Documentation
Planning the Audit and Understanding Internal Control
Audit Planning and Types of Audit Tests
Internal Control in a Financial Statement Audit
The Effects of Information Technology on the Audit Function
Statistical Tools for Auditing
Audit Sampling: An Overview and Application to Tests of Controls
Audit Sampling: An Application to Substantive Tests of Account Balances
Auditing Accounting Applications and Related Accounts
Auditing the Revenue Cycle and Related Accounts
Auditing the Purchasing Cycle and Related Accounts
Auditing the Payroll Cycle and Related Accounts
Auditing the Inventory Cycle and Related Accounts
Auditing Selected Asset Accounts: Prepaid Expenses and Property, Plant, and Equipment
Auditing Long-Term Liabilities, Stockholders’ Equity, and Income Statement Accounts
Auditing Cash and Investments
Completing the Audit and Reporting Responsibilities
Completing the Engagement
Reports on Audited Financial Statements and Special Reporting Issues
Professional Responsibilities and Other Forms of Services
The Code of Professional Conduct and Quality Control Standards
Legal Liability
Attestation Engagements and Other Accounting Services
Table of Contents provided by Publisher. All Rights Reserved.


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