Auditing and Assurance Services Understanding the Integrated Audit

Name: Auditing and Assurance Services Understanding the Integrated Audit
Availability: OutOfStock
ISBN: 9780471726340

ISBN-10: 0471726346

ISBN-13: 9780471726340

Edition: 2011

Authors: Karen L. Hooks

List price: $246.00

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Description:

The book walks accountants through an integrated audit, using a public company as its platform. It explains that when a non-public company is being audited according to AICPA standards certain procedures do not have to be performed. When ICFR are discussed, they are presented in the context of company controls and tests of controls that are important to both management and the auditor. Examples are included from a wide range of industries. Accounting issues that are important in the current environment are also emphasized, including topics such as fair value, accounting for investments and variable interest entities. When accountants complete the book, they'll be well grounded in the…

Book details

List price: $246.00
Copyright year: 2011
Publisher: John Wiley & Sons, Limited
Publication date: 4/16/2010
Binding: Hardcover
Pages: 960
Size: 8.70" wide x 10.90" long x 1.50" tall
Weight: 4.422
Language: English



Introduction



An Introduction to Auditing



Working in a CPA Firm



Overview of an Integrated Audit


The Audit Environment



The Audito's Role in Society



Legal Environment Affecting Audits


Executing An Integrated Audit



Client Acceptance and Continuance and Preliminary Engagement


Procedures



Industry Descriptions



Audit Committees and Corporate Governance



Audit Planning and Risk Assessment



Using the Work of Others



Internal Control, Understanding the Clien's Internal Control Over Financial Reporting and Auditing Design Effectiveness



Specifics of IT General Controls



Enterprise Risk Management Integrated Framework



Internal Control over Financial Reporting in Smaller Public Companies



Planning and Testing Operating Effectiveness of Internal Control over Financial Reporting



Testing IT Application Controls and Computer Assisted Audit Software



Statistical Techniques and Tests of Controls



Substantive Procedures and the Financial Statement Audit



Statistical Techniques and Tests of Details of Balances



The Revenue Cycle Process and Related Accounts: Sales, Billing and Collection in the Health Care Provider and Retailing Industries



Completing the Integrated Audit and Reporting



Non-Public Company Audits Additional Transaction Cycles And Other Topics



The Acquisition and Payments Cycle and Related Accounts: Purchases, Cash Disbursements and Other Related Activities in the Automotive Industry



The Human Resources Cycle Process and Related Accounts: Personnel and Payroll in Service Industries



An Engagement to Issue a Report on the Processing of Transactions by a Service Organization for Use by Other Auditors



The Inventory Cycle and Related Accounts: Tracking and Costing Products in the Land Development and Home Building Industry



Assets, Liabilities and Equity Related to the Financing Cycle



Topics Beyond the Integrated Audit