Modern Auditing Assurance Services and the Integrity of Financial Reporting

ISBN-10: 0471230111

ISBN-13: 9780471230113

Edition: 8th 2006 (Revised)

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'Modern Auditing' has been written to be compliant with domestic and international auditing and accounting standards. The authors provide a comprehensive and integrated coverage of the latest developments in the environment and methodology of auditing.
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Book details

List price: $269.95
Edition: 8th
Copyright year: 2006
Publisher: John Wiley & Sons, Incorporated
Publication date: 8/19/2005
Binding: Hardcover
Pages: 1056
Size: 8.31" wide x 10.24" long x 1.69" tall
Weight: 4.884
Language: English

William C. Boynton, Ph.D., CPA received his doctorate in accounting from Michigan State University. He is professor emeritus of accounting at California Polytechnic State University at San Luis Obispo where he formerly served as dean and head of the Accounting Department. He has served on the audit staffs of two international public accounting firms. He has also served as a regional chairperson of the Auditing Section of the American Accounting Association, and on a variety of committees for the American Accounting Association and the Federation of Schools of Accountancy. He is the author or coauthor of several articles and committee reports on accounting and auditing, and has served as codirector of the American Institute of Certified Public Accountants, he has served on its Globalization Task Force and its Committees on Accounting Education, the 150-Hour Requirement, and Accounting Principles and Auditing Standards. He is a recipient of the California Society of Certified public Accountants Faculty Excellence Award.Raymond N. Johnson, Ph.D., CPA received his doctorate in accounting from the University of Oregon. He is a professor of accounting at Portland State University where he formerly served as head of the Accounting Department, Assistant to the Vice President for Finance and Administration and Assistant to the Provost. He has served on the audit staffs of two international public accounting firms and one local firm. He also served as a consultant to the Auditing Standards Board and was a member of the AICPA Control Risk Audit Guide Task Force. Dr. Johnson currently is a member of the Oregon Board of Accountancy and he is a Past-President of the Oregon Society of CPAs, a former member of AICPA Council (the AICPA's governing body). He led successful legislative and regulatory initiatives in Oregon to expand the pathways to earn the CPA designation. In addition, he has been an American Council on Education Fellow and an Arthur Young McClelland Moores Post-Doctoral Fellow. Dr. Johnson is the recipient of a Leadership Award from the Oregon Entrepreneurs Forum and the Earl Wantland Outstanding Business Professor at Portland State University.

The Auditing Environment
Auditing and the Public Accounting Profession-Integrity of Financial Reporting
Auditors' Responsibilities and Reports
Professional Ethics
Auditor's Legal Liability
The Decision Making of Audit Planning
Overview of the Financial Statement Audit
Audit Evidence
Accepting the Engagement and Planning the Audit
Materiality Decisions and Performing Analytical Procedures
Audit Risk: Including the Risk of Fraud
Understanding Internal Control
The Decision Making of Collecting and Evaluating Evidence
Audit Procedures in Response to Assessed Risks: Tests of Controls
Audit Procedures in Response to Assessed Risks: Substantive Tests
Audit Sampling
Auditing the Transaction Cycles and Completing the Audit
Auditing the Revenue Cycle
Auditing the Expenditure Cycle
Auditing the Production and Personnel Services Cycles
Auditing the Investing and Financing Cycles
Auditing Investments and Cash Balances
Completing the Audit / Post Audit Responsibilities
Other Attest and Assurance Services
Attest and Assurance Services, and Related Reports
Internal, Operational, and Governmental Auditing
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