Auditing Casesprovides auditing cases that focus on each of the major activities performed during an audit. Most of the cases are based on actual companies, and a number address financial reporting fraud. The fifth edition includes several new and updated cases.
Table of Contents
Section 1: Client Acceptance Section 2: Understanding the Client’s Business and Assessing Risk Section 3: Professional and Ethical Issues Section 4: Accounting Fraud and Auditor Legal Liability Section 5: Internal Control over Financial Reporting Section 6: The Impact of Information Technology Section 7: Planning Materiality Section 8: Analytical Procedures Section 9: Auditing Cash Investments and Revenues Section 10: Planning and Performing Audit Procedures in the Revenue and Expenditure Cycles Section 11: Developing and Evaluating Audit Documentation Section 12: Completing the Audit, Reporting to Management, and External Reporting