Auditing and Assurance Services A Systematic Approach

ISBN-10: 0077520157

ISBN-13: 9780077520151

Edition: 8th 2012

List price: $275.00
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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 memorization. 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.
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Book details

List price: $275.00
Edition: 8th
Copyright year: 2012
Publisher: McGraw-Hill Higher Education
Publication date: 9/8/2011
Binding: Hardcover
Size: 8.50" wide x 10.75" long x 1.25" tall
Weight: 4.664
Language: English

Introduction to Assurance and Financial Statement Auditing
An Introduction to Assurance and Financial Statement Auditing
The Financial Statement Auditing Environment
Audit Planning and Basic Auditing Concepts
Audit Planning, Types of Audit Tests, and Materiality
Risk Assessment
Evidence and Documentation
Understanding and Auditing Internal Control
Internal Control in a Financial Statement Audit
Auditing Internal Control over Financial Reporting
Statistical and Nonstatistical Sampling Tools for Auditing
Audit Sampling: An Overview and Application to Tests of Controls
Audit Sampling: An Application to Substantive Tests of Account Balances
Auditing Business Processes
Auditing the Revenue Process
Auditing the Purchasing Process
Auditing the Human Resource Management Process
Auditing the Inventory Management Process
Auditing the Financing/Investing Process: Prepaid Expenses, Intangible Assets, and Property, Plant, and Equipment
Auditing the Financing/Investing Process: Long-Term Liabilities, Stockholders' Equity, and Income Statement Accounts
Auditing the Financing/Investing Process: Cash and Investments
Completing the Audit and Reporting Responsiblities
Completing the Audit Engagement
Reports on Audited Financial Statements
Professional Responsibilities
Professsional Conduct, Independence, and Quality Control
Legal Liability
Assurance, Attestation, and Internal Auditing Services
Assurance, Attestation, amd Internal Auditing Services
Professional Judgement Module (avaliable online on the text website
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