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9781119401742

Auditing

by ; ; ; ;
  • ISBN13:

    9781119401742

  • ISBN10:

    1119401747

  • Edition: 1st
  • Format: Loose-leaf
  • Copyright: 2019-04-16
  • Publisher: Wiley

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Summary

The explosion of data analytics in the auditing profession demands a different kind of auditor. Auditing: A Practical Approach with Data Analytics prepares students for the rapidly changing demands of the auditing profession by meeting the data-driven requirements of today’s workforce. Because no two audits are alike, this course uses a practical, case-based approach to help students develop professional judgement, think critically about the auditing process, and develop the decision-making skills necessary to perform a real-world audit. To further prepare students for the profession, this course integrates seamless exam review for successful completion of the CPA Exam.


Table of Contents

1. Introduction and Overview of Audit and Assurance
2. Professionalism, Ethics and Legal Liability
3. Risk Assessment Part I—Audit Risk and Audit Strategy
4. Risk Assessment Part II—Understanding the Client
5. Audit Evidence
6. Understanding of the Client’s System of Internal Controls
7. Data Analytics—Overview and Application
8. Risk Response—Performing Tests of Controls
9. Risk Response—Performing Substantive Procedures
10. Risk Response—Audit Sampling for Substantive Testing
11. Auditing the Revenue Cycle
12. Auditing the Purchases Cycle and Payroll Cycle
13. Auditing Cash, Inventory, Investing and Financing Activities
14. Completing the Audit
15. Reporting on the Audit

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