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Modern Auditing

ISBN-10: 0471596876

ISBN-13: 9780471596875

Edition: 6th 1996

Authors: William C. Boynton, Walter G. Kell

List price: $88.95
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Book details

List price: $88.95
Edition: 6th
Copyright year: 1996
Publisher: John Wiley & Sons, Incorporated
Publication date: 4/20/1995
Binding: Hardcover
Pages: 960
Size: 8.35" wide x 10.31" long x 1.38" tall
Weight: 4.246
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
Financial Statement Audits and Auditor's Responsibilities
Professional Ethics
Auditor's Legal Liability
Auditing Planning
Overview of the Audit Process
Audit Evidence, Audit Objectives, Audit Programs and Working Papers
Accepting the Engagement and Planning the Audit
Materiality, Risk, and Preliminary Audit Strategies
Understanding Internal Control
Audit Testing Methodology
Assessing Control Risk/Tests of Controls
Detection Risk and the Design of Substantive Tests
Audit Sampling in Tests of Controls
Audit Sampling in Substantive Tests
Auditing The Transaction Cycles
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, Reporting, And Other Services
Completing the Audit/Postaudit Responsibilities
Reporting on Audited Financial Statements
Other Services and Reports
Assurance Services
Internal, Operational, and Governmental Auditing
Auditing Research
Index