Auditing : Assurance and Risk

by Knechel, W. Robert; Salterio, Steve; Ballou, Brian

• ISBN13: 9780324313185
• ISBN10: 0324313187
• Edition: 3rd
• Format: Hardcover
• Copyright: 2006-11-10
• Publisher: Cengage Learning

Summary

Learn how to think like an auditor with AUDITING: ASSURANCE AND RISK! This text outlines the standards and practices of today?s auditors and prepares you to perform the Integrated Audit. Written from a conceptual and global perspective, this text provides the tools you need to be successful in this course including examples, questions, problems, and cases for each chapter.

Table of Contents

Assurance and Auditing

Managing Risk: The Role of Auditing and Assurance

The Building Blocks of Auditing

The Integrated Audit Process

Understanding the Client?s Industry and Business: Strategic Analysis

Business Processes and Internal Risks

Risk Management and Internal Control

Evaluating Internal Control over Financial Reporting

Inquiry and Analytical Evidence

Evidence about Management Assertions: Linking Residual Risks to Substantive Tests

Audit Testing for the Sales and Customer Service Process

Audit Testing for the Supply Chain and Production Process

Auditing Resource Management Processes

Completing the Integrated Audit I: Business Measurement Analysis

Completing the Integrated Audit II: Audit Reporting

Interpreting Sample-Based Audit Evidence

The Ethical Auditor: Factors Affecting Auditor Decision Making

Audit and Assurance Services.

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