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2021-06-10
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Comprehensive and up-to-date, including discussion of new standards, codes, and concepts,
Auditing and Assurance Services: An Integrated Approach
presents an integrated concepts approach to auditing that details the process from start to finish. Based on the author's belief that the fundamental concepts of auditing center on the nature and amount of evidence that auditors should gather in specific engagements, this edition's primary objective is to illustrate auditing concepts using practical examples and real-world settings. The Sixteenth Edition remains up-to-date with examples of key real-world audit decisions and an emphasis on audit planning, risk assessment processes, and collecting and evaluating evidence in response to risks. KEY TOPICS: The Demand for Audit and Other Assurance Services; The CPA Profession; Audit reports; Professional Ethics; Legal Liability; Audit Responsibilities and Objectives; Audit Evidence; Audit Planning and Analytical Procedures; Materiality and Risk; Internal Control, Control Risk, and Section 404 Audits; Fraud Auditing; The Impact of Information Technology on the Audit Process; Overall Audit Strategy and Audit Program; Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions; Audit Sampling for Tests of Controls and Substantive Tests of Transactions; Completing the Tests in the Sales and Collection Cycle: Accounts Receivable; Audit Sampling for Tests of details of Balances; Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable; Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts; Audit of the Payroll and Personnel Cycle; Audit of the Inventory and Warehousing Cycle; Audit of the Capital Acquisition and Repayment; Audit of Cash and Financial Instruments; Completing the Audit; Other Assurance Services; Internal and Governmental Financial Auditing and Operations Auditing MARKET: For anyone interested in accounting.
Comprehensive and up-to-date, including discussion of new standards, codes, and concepts,
Auditing and Assurance Services: An Integrated Approach
presents an integrated concepts approach to auditing that details the process from start to finish. Based on the author's belief that the fundamental concepts of auditing center on the nature and amount of evidence that auditors should gather in specific engagements, this edition's primary objective is to illustrate auditing concepts using practical examples and real-world settings. The Sixteenth Edition remains up-to-date with examples of key real-world audit decisions and an emphasis on audit planning, risk assessment processes, and collecting and evaluating evidence in response to risks. KEY TOPICS: The Demand for Audit and Other Assurance Services; The CPA Profession; Audit reports; Professional Ethics; Legal Liability; Audit Responsibilities and Objectives; Audit Evidence; Audit Planning and Analytical Procedures; Materiality and Risk; Internal Control, Control Risk, and Section 404 Audits; Fraud Auditing; The Impact of Information Technology on the Audit Process; Overall Audit Strategy and Audit Program; Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions; Audit Sampling for Tests of Controls and Substantive Tests of Transactions; Completing the Tests in the Sales and Collection Cycle: Accounts Receivable; Audit Sampling for Tests of details of Balances; Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable; Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts; Audit of the Payroll and Personnel Cycle; Audit of the Inventory and Warehousing Cycle; Audit of the Capital Acquisition and Repayment; Audit of Cash and Financial Instruments; Completing the Audit; Other Assurance Services; Internal and Governmental Financial Auditing and Operations Auditing MARKET: For anyone interested in accounting.
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