Auditing & assurance services
著者
書誌事項
Auditing & assurance services
（McGraw-Hill higher education）（McGraw-Hill international editions）
McGraw-Hill/Irwin, c2008
3rd ed
- : set
- : [text]
- : CD-ROM
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Auditing and assurance services
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注記
Includes 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 Environment
1: Auditing and Assurance Services
2: Professional Standards
3: Management Fraud and Audit Risk
Part II: The Financial Statement Audit
4: Engagement Planning
5: Risk Assessment: Internal Control Evaluation
Appendix 5A the Payroll Cycle
6: Employee Fraud and the audit of Cash
7: Revenue and Collection Cycle
8: Acquisition and Expenditure Cycle
9: Production Cycle
10: Finance and Investment Cycle
11: Completing the Audit
12: Reports on Audited Financial Statements
Part III: Other Topics
Module A: Other Public Accounting Services
Module B: Professional Ethics
Appendix: AICPA Interpretations of the Rules of Conduct
Module C: Legal Liability
Module D: Internal, Governmental, and Fraud Audits
Appendix:: 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 Examiners
Module E: Overview of Sampling
Module F: Attribute Sampling
Module G: Variables Sampling
Module H: Information Systems Auditing
Comprehensive Cases
Andersen: An Obstruction of Justice?
Unhealthy Accounting at HealthSouth
KPMG: How Many Firms?
Something Went Sour at Parmalat
To Indemnify or Not to Indemnify: That is the Question
GE: How Much Are Auditors Paid?
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