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MP Auditing & Assurance Service w/ ACL cd,9780077520168
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MP Auditing & Assurance Service w/ ACL cd

by ; ; ; ;
Edition:
5th
ISBN13:

9780077520168

ISBN10:
0077520165
Format:
Package
Pub. Date:
1/23/2012
Publisher(s):
McGraw-Hill/Irwin
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Summary

Overview:The fifth edition ofAuditing & Assurance Servicesis the most up-to-date auditing text on the market. All chapters and modules in the fifth edition have been revised to incorporate professional standards throughSAS 116, AS7, international standards of auditing (ISAs), and unnumbered standards adopted through July 2009. New terminology from the AICPA's Clarity Project has been incorporated throughout the book. In addition, all chapters include new problems, Kaplan CPA Review simulations, and comprehensive case questions. Fraud awareness, a thorough understanding of internal controls, and the ability to use technology effectively are the hallmarks of a successful auditor in business today. WithAuditing & Assurance Services, 5th edition, students are prepared to take on auditing's latest challenges. As a leader in fraud coverage, it is accompanied by the Apollo Shoes Case, the only standalone FRAUD audit case on the market (available online on the book's OLC). 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

Part I: The Contemporary Auditing Environment

Chapter 1: Auditing and Assurance Services

Chapter 2: Professional Standards

Appendix 2A Attestation Standards

Part II: The Financial Statement Audit

Chapter 3: Engagement Planning

Chapter 4: Management Fraud and Audit Risk

Appendix 4A Selected Financial Ratios

Appendix 4B Sample Abridged Audit Plan

Chapter 5: Risk Assessment: Internal Control Evaluation

Appendix 5A Audit Plan

Chapter 6: Employee Fraud and the Audit of Cash

Appendix 6A Internal Control Questionnaires

Appendix 6B Audit Plans

Chapter 7: Revenue and Collection Cycle

Fraud Cases: Extended Audit Procedures (AU 240)

Appendix 7A Internal Control Questionnaires

Appendix 7B Audit Plan

Chapter 8: Acquisition and Expenditure Cycle

Fraud Case(s): Extended Audit Procedures (ISA/AU 320)

Appendix 8A Internal Control Questionnaires

Appendix 8B Audit Plans

Appendix 8B The Payroll Cycle

Chapter 9: Production Cycle

Fraud Case: Extended Audit Procedures (Standard 240)

Appendix 9A Internal Control Questionnaires

Appendix 9B Audit Plans

Chapter 10: Finance and Investment Cycle

Fraud Case: Extended Audit Procedures (AU 316)

Appendix 10A Internal Control Questionnaires

Appendix 10B Substantive Audit Plans

Chapter 11: Completing the Audit

Chapter 12: Reports on Audited Financial Statements

Part III: Stand-Alone Modules

Module A: Other Public Accounting Services

Module B: Professional Ethics

Module C: Legal Liability

Module D: Internal, Governmental, and Fraud Audits

Module E: Overview of Sampling

Module F: Attribute Sampling

Module G: Variables Sampling

Module H: Auditing in a Computerized Environment

Comprehensive Cases

Andersen: An Obstruction of Justice?

PTL Club—The Harbinger of Things to Come?

GM: Running on Empty?

Unhealthy Accounting at HealthSouth

KPMG: How Many Firms?

Something Went Sour at Parmalat

GE: How Much Are Auditors Paid?

Saytam Computer Services, Ltd.—India’s Enron

Index



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