Auditing & assurance services
著者
書誌事項
Auditing & assurance services
（McGraw-Hill international editions）
McGraw-Hill/Irwin, c2013
5th ed., international student ed
- : [set]
- [text]
- CD-ROM
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注記
"This international student edition is for use outside of the U.S."--Cover
Previous ed.: c2011
Includes index
内容説明・目次
- 巻冊次
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: [set] ISBN 9780071315098
内容説明
Overview: The fifth edition of Auditing & Assurance Services is the most up-to-date auditing text on the market. All chapters and modules in the fifth edition have been revised to incorporate professional standards through SAS 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. With Auditing & Assurance Services, 5th 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.
目次
Part I: The Contemporary Auditing EnvironmentChapter 1: Auditing and Assurance Services Chapter 2: Professional Standards Appendix 2A Attestation StandardsPart II: The Financial Statement AuditChapter 3: Engagement Planning Chapter 4: Management Fraud and Audit RiskAppendix 4A Selected Financial RatiosAppendix 4B Sample Abridged Audit PlanChapter 5: Risk Assessment: Internal Control EvaluationAppendix 5A Audit PlanChapter 6: Employee Fraud and the Audit of Cash Appendix 6A Internal Control QuestionnairesAppendix 6B Audit PlansChapter 7: Revenue and Collection CycleFraud Cases: Extended Audit Procedures (AU 240)Appendix 7A Internal Control QuestionnairesAppendix 7B Audit PlanChapter 8: Acquisition and Expenditure CycleFraud Case(s): Extended Audit Procedures (ISA/AU 320)Appendix 8A Internal Control QuestionnairesAppendix 8B Audit PlansAppendix 8B The Payroll CycleChapter 9: Production CycleFraud Case: Extended Audit Procedures (Standard 240)Appendix 9A Internal Control QuestionnairesAppendix 9B Audit PlansChapter 10: Finance and Investment CycleFraud Case: Extended Audit Procedures (AU 316)Appendix 10A Internal Control QuestionnairesAppendix 10B Substantive Audit PlansChapter 11: Completing the Audit Chapter 12: Reports on Audited Financial Statements Part III: Stand-Alone ModulesModule A: Other Public Accounting Services Module B: Professional EthicsModule C: Legal Liability Module D: Internal, Governmental, and Fraud AuditsModule E: Overview of Sampling Module F: Attribute Sampling Module G: Variables Sampling Module H: Auditing in a Computerized EnvironmentComprehensive CasesAndersen: An Obstruction of Justice?PTL Club-The Harbinger of Things to Come?GM: Running on Empty?Unhealthy Accounting at HealthSouthKPMG: How Many Firms?Something Went Sour at ParmalatGE: How Much Are Auditors Paid?Saytam Computer Services, Ltd.-India's EnronIndex
- 巻冊次
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[text] ISBN 9780071318143
内容説明
Please note-this information applies to the previous edition. The fourth edition of Auditing & Assurance Services is 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 through SAS 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. With Auditing & 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.
目次
Please note-this information applies to the previous edition. Auditing and Assurance Services, 4th Edition, Louwers/Ramsay/Sinason/Strawser/Thibodeau Part I: The Contemporary Auditing Environment Chapter 1: Auditing and Assurance Services Chapter 2: Professional Standards Chapter 3: Management Fraud and Audit Risk Part II: The Financial Statement Audit Chapter 4: Engagement Planning Chapter 5: Risk Assessment: Internal Control Evaluation Chapter 6: Employee Fraud and the audit of Cash Appendix 6A Internal Control Questionnaires Appendix 6B Audit Plan Questionnaires Chapter 7: Revenue and Collection Cycle Fraud Cases: Extended Audit Procedures (SAS 99) Appendix 7A Internal Control Questionnaires Appendix 7B Audit Plan Chapter 8: Acquisition and Expenditure Cycle Fraud Case(s): Extended Audit Procedures (SAS 99) Appendix 8A Internal Control Questionnaires Appendix 8B Audit Plans Appendix 8B The Payroll Cycle Chapter 9: Production Cycle Fraud Case: Extended Audit Procedures (SAS 99) Appendix 9A Internal Control Questionnaires Appendix 9B Audit Plans Chapter 10: Finance and Investment Cycle Fraud Case: Extended Audit Procedures (SAS 99) Appendix 10A Internal Control Questionnaires Appendix 10B Substantive Audit Plans Chapter 11: Completing the Audit Chapter 12: Reports on Audited Financial Statements Part III: Other Topics Module A: Other Public Accounting Services Module B: Professional Ethics Module C: Legal Liability Module D: Internal, Governmental, and Fraud Audits 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? 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
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