Auditing & assurance services
著者
書誌事項
Auditing & assurance services
（McGraw-Hill higher education）
McGraw-Hill/Irwin, c2008
3rd ed
- : [set]
- : [text]
- CD-ROM
- タイトル別名
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Auditing and assurance services
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
The inclusion of the newly released AS5 Auditing Standard makes this text the most up to date auditing text on the market. It's been written so that it is current with all issues inherent in accounting and auditing practice, particularly in public accounting firms including coverage of the creation of the Public Companies Accounting Oversight Board, the passage of the Sarbanes-Oxley Act, and all of the major pronouncements issued by the AICPA. It's also a leader in fraud coverage and is accompanied by the Apollo Shoes Casebook, the only standalone FRAUD audit case on the market (available online on the book's website). 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.
目次
Part I: The Contemporary Auditing EnvironmentChapter 1: Auditing and Assurance Services Chapter 2: Professional Standards Chapter 3: Management Fraud and Audit Risk Part II: The Financial Statement AuditChapter 4: Engagement Planning Chapter 5: Risk Assessment: Internal Control EvaluationAppendix 5A the Payroll CycleChapter 6: Employee Fraud and the audit of Cash Chapter 7: Revenue and Collection CycleFraud Cases: Extended Audit Procedures (SAS 99)Appendix 7A Internal Controls Appendix 7B Audit ProgramsChapter 8: Acquisition and Expenditure CycleFraud Case(s): Extended Audit Procedures (SAS 99)Appendix 8A Internal Controls Appendix 8B Audit ProgramsChapter 9: Production CycleFraud Case: Extended Audit Procedures (SAS 99)Appendix 9A Internal Controls Appendix 9B Audit ProgramsChapter 10: Finance and Investment CycleFraud Case: Extended Audit Procedures (SAS 99)Appendix 10A Internal Controls Appendix 10B Audit ProgramsChapter 11: Completing the Audit Chapter 12: Reports on Audited Financial Statements Part III: Other TopicsModule A: Other Public Accounting Services Module B: Professional EthicsAppendix: AICPA Interpretations of the Rules of ConductModule C: Legal Liability Module D: Internal, Governmental, and Fraud AuditsAppendix:: Standards for the Professional Practice of Internal Auditing (abridged) Appendix:: The Institute of Internal Auditors Code of Ethics Appendix: Professional Standards and Practices for Certified Fraud ExaminersModule E: Overview of Sampling Module F: Attribute Sampling Module G: Variables Sampling Module H: Information Systems AuditingComprehensive CasesAndersen: An Obstruction of Justice?Unhealthy Accounting at HealthSouthKPMG: How Many Firms?Something Went Sour at ParmalatTo Indemnify or Not to Indemnify: That is the QuestionGE: How Much Are Auditors Paid?
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