Auditing & assurance services : a systematic approach
著者
書誌事項
Auditing & assurance services : a systematic approach
McGraw-Hill/Irwin, c2012
8th ed
- : [book]
- : CD-ROM
- : [set]
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注記
Includes index
内容説明・目次
内容説明
The authors believe students are best served by acquiring a strong understanding of the basic concepts that underlie the audit process and how to apply those concepts to various audit and assurance services. The primary purpose for an auditing text is not to serve as a reference manual but to facilitate student learning, and this text is written accordingly. The text is accessible to students through straightforward writing and the use of engaging, relevant real-world examples, illustrations, and analogies. The text explicitly encourages students to think through fundamental concepts and to avoid trying to learn auditing through rote memorisation. Students are prompted by the text to “stop and think," at important points in the text, in order to help them apply the principles covered. The text continues to take a systematic approach to the audit process by first introducing the three underlying concepts: audit risk, materiality, and evidence. This is followed by a discussion of audit planning, the assessment of control risk, and a discussion of the nature, timing, and extent of evidence necessary to reach the appropriate level of detection risk. These concepts are then applied to each major business process and related account balances using a risk-based approach. In covering these important concepts and their applications, the book focuses on critical judgments and decision-making processes followed by auditors. Much of auditing practice involves the application of auditor judgment. If a student understands these basic concepts and how to apply them to an audit engagement, he or she will be more effective in today's dynamic audit environment.
目次
Part 1 Introduction to Assurance and Financial Statement AuditingChapter 1 An Introduction to Assurance and Financial Statement AuditingChapter 2 The Financial Statement Auditing EnvironmentPart 2 Audit Planning and Basic Auditing ConceptsChapter 3 Audit Planning, Types of Audit Tests, and MaterialityChapter 4 Risk AssessmentChapter 5 Evidence and DocumentationPart 3 Understanding and Auditing Internal ControlChapter 6 Internal Control in a Financial Statement AuditChapter 7 Auditing Internal Control over Financial ReportingPart 4 Statistical and Nonstatistical Sampling Tools for AuditingChapter 8 Audit Sampling: An Overview and Application to Tests of ControlsChapter 9 Audit Sampling: An Application to Substantive Tests of Account BalancesPart 5 Auditing Business ProcessesChapter 10 Auditing the Revenue ProcessChapter 11 Auditing the Purchasing ProcessChapter 12 Auditing the Human Resource Management ProcessChapter 13 Auditing the Inventory Management ProcessChapter 14 Auditing the Financing/Investing Process: Prepaid Expenses, Intangible Assets, and Property, Plant, and EquipmentChapter 15 Auditing the Financing/Investing Process: Long-Term Liabilities, Stockholders' Equity, and Income Statement AccountsChapter 16 Auditing the Financing/Investing Process: Cash and InvestmentsPart 6 Completing the Audit and Reporting ResponsiblitiesChapter 17 Completing the Audit EngagementChapter 18 Reports on Audited Financial StatementsPart 7 Professional ResponsibilitiesChapter 19 Professsional Conduct, Independence, and Quality ControlChapter 20 Legal LiabilityPart 8 Assurance, Attestation, and Internal Auditing ServicesChapter 21 Assurance, Attestation, amd Internal Auditing ServicesProfessional Judgement Module (avaliable online on the text website www.mhhe.com/messier8e)Index
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