Auditing and assurance services : an integrated approach
著者
書誌事項
Auditing and assurance services : an integrated approach
Pearson/Prentice Hall, c2005
10th ed
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
*New: Sarbanes-Oxley Act of 2002 and related SEC and PCAOB rulemakings integrated into every chapter. *New: Updated material for changes in the auditing profession resulting from recent corporate scandals: *Bankruptcy of Andersen, LLP *Shifting of auditing standards-setting to the Public Company Accounting Oversight Board (PCAOB) *Spin-off of consulting *Greater focus on internal controls *New: Chapter on Fraud (11) added to this edition. Expanded coverage of this topic includes new mid-chapter fraud vignettes in each chapter. *New: Increased coverage of Reporting on Internal Controls in Chapter 10, Internal Control and Control Risk. *New: 4-color insert of the Hillsburg Hardware Company "Annual Report." The insert provides financial statements and background information to support the Hillsburg Hardware Integrated Case that appears throughout the text. *New: Redesigned and integrated audit practice case (Pinnacle Manufacturing) that spans multiple chapters. Students apply concepts addressed in the audit planning and execution phase of the audit. *New: Expanded supplements package includes practice sets, case manuals, and auditing assignments using Excel. *
目次
I. THE AUDITING PROFESSION.
1. The Demand for Audit and Assurance Services.
2. The CPA Profession.
3. Audit Reports.
4. Professional Ethics.
5. Legal Liability.
II. THE AUDIT PROCESS.
6. Audit Responsibilities and Objectives.
7. Audit Evidence.
8. Audit Planning and Analytical Procedures.
9. Materiality and Risk.
10. Internal Control and Control Risk.
11. Fraud Detection.
12. The Impact of Information Technology on the Audit Process.
13. Overall Audit Plan and Audit Program.
III. APPLICATION OF THE AUDIT PROCESS TO THE SALES AND COLLECTION CYCLE.
14. Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions.
15. Audit Sampling for Tests of Controls and Substantive Tests of Transactions.
16. Completing the Tests in the Sales and Collection Cycle: Accounts Receivable.
17. Audit Sampling for Tests of Details of Balances.
IV. APPLICATION OF THE AUDIT PROCESS TO OTHER CYCLES.
18. Audit of the Payroll and Personnel Cycle.
19. Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable.
20. Completing the Tests in the Acquisition and Payment Cycle.
21. Audit of the Inventory and Warehousing Cycle.
22. Audit of the Capital Acquisition and Repayment Cycle.
23. Audit of Cash Balances.
V. COMPLETING THE AUDIT.
24. Completing the Audit.
VI. OTHER ASSURANCE AND NON-ASSURANCE SERVICES.
25. Other Audit, Attestation Services, and Compilation Engagements.
26. Internal and Governmental Financial Auditing and Operational Auditing.
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