MP Auditing & Assurance Services w/ACL software cd 4e

by Louwers , Timothy; Ramsay , Robert; Sinason , David; Strawser , Jerry; Thibodeau , Jay

• ISBN13: 9780077396572
• ISBN10: 007739657X
• Edition: 4th
• Format: Package
• Copyright: 2010-01-16
• Publisher: MCG

Summary

The fourth edition ofAuditing & Assurance Servicesis the most up-to-date auditing text on the market. All chapters and modules in the fourth 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, 4th 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

The Contemporary Auditing Environment

Auditing and Assurance Services

Professional Standards

Management Fraud and Audit Risk

The Financial Statement Audit

Engagement Planning

Risk Assessment: Internal Control Evaluation

Employee Fraud and the audit of Cash

Internal Control Questionnaires

Audit Plan Questionnaires

Revenue and Collection Cycle

Fraud Cases: Extended Audit Procedures (SAS 99)

Internal Control Questionnaires

Audit Plan

Acquisition and Expenditure Cycle

Fraud Case(s): Extended Audit Procedures (SAS 99)

Internal Control Questionnaires

Audit Plans

The Payroll Cycle

Production Cycle

Fraud Case: Extended Audit Procedures (SAS 99)

Internal Control Questionnaires

Audit Plans

Finance and Investment Cycle

Fraud Case: Extended Audit Procedures (SAS 99)

Internal Control Questionnaires

Substantive Audit Plans

Completing the Audit

Reports on Audited Financial Statements

Other Topics

Other Public Accounting Services

Professional Ethics

Legal Liability

Internal, Governmental, and Fraud Audits

Overview of Sampling

Attribute Sampling

Variables Sampling

Information Systems Auditing

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

Table of Contents provided by Publisher. All Rights Reserved.