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Auditing and Assurance Services

ISBN-10: 0077520165
ISBN-13: 9780077520168
Edition: 5th 2013
List price: $200.93 Buy it from $12.93
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Description: Overview:The fifth edition ofAuditing & Assurance Servicesis 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 throughSAS 116, AS7, international  More...

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Book details

List price: $200.93
Edition: 5th
Copyright year: 2013
Publisher: McGraw-Hill Education
Publication date: 2/1/2012
Binding: Hardcover
Size: 8.50" wide x 11.00" long x 1.35" tall
Weight: 4.840
Language: English

Overview:The fifth edition ofAuditing & Assurance Servicesis 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 throughSAS 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. WithAuditing & 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.

The Contemporary Auditing Environment
Auditing and Assurance Services
Professional Standards
Attestation Standards
The Financial Statement Audit
Engagement Planning
Management Fraud and Audit Risk
Selected Financial Ratios
Sample Abridged Audit Plan
Risk Assessment: Internal Control Evaluation
Audit Plan
Employee Fraud and the Audit of Cash
Internal Control Questionnaires
Audit Plans
Revenue and Collection Cycle
Fraud Cases: Extended Audit Procedures (AU 240)
Internal Control Questionnaires
Audit Plan
Acquisition and Expenditure Cycle
Fraud Case(s): Extended Audit Procedures (ISA/AU 320)
Internal Control Questionnaires
Audit Plans
The Payroll Cycle
Production Cycle
Fraud Case: Extended Audit Procedures (Standard 240)
Internal Control Questionnaires
Audit Plans
Finance and Investment Cycle
Fraud Case: Extended Audit Procedures (AU 316)
Internal Control Questionnaires
Substantive Audit Plans
Completing the Audit
Reports on Audited Financial Statements
Stand-Alone Modules
Other Public Accounting Services
Professional Ethics
Legal Liability
Internal, Governmental, and Fraud Audits
Overview of Sampling
Attribute Sampling
Variables Sampling
Auditing in a Computerized Environment
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
Index

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