Auditing & Assurance Services, 4th Edition

Hardcover
from $16.00

Author: Louwers

ISBN-10: 007739657X

ISBN-13: 9780077396572

Category: Auditing

The fourth edition of Auditing & Assurance Services is the most up-to-date auditing text on the market. All chapters and modules in the fourth edition have been revised to incorporate professional standards through SAS 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,...

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The fourth edition of Auditing & Assurance Services is the most up-to-date auditing text on the market. All chapters and modules in the fourth edition have been revised to incorporate professional standards through SAS 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. With Auditing & Assurance Services, 4th 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.

Auditing and Assurance Services, 4th Edition, Louwers/Ramsay/Sinason/Strawser/ThibodeauPart I: The Contemporary Auditing EnvironmentChapter 1: Auditing and Assurance Services Chapter 2: Professional Standards Chapter 3: Management Fraud and Audit Risk Part II: The Financial Statement AuditChapter 4: Engagement Planning Chapter 5: Risk Assessment: Internal Control EvaluationChapter 6: Employee Fraud and the audit of Cash Appendix 6A Internal Control QuestionnairesAppendix 6B Audit Plan QuestionnairesChapter 7: Revenue and Collection CycleFraud Cases: Extended Audit Procedures (SAS 99)Appendix 7A Internal Control QuestionnairesAppendix 7B Audit PlanChapter 8: Acquisition and Expenditure CycleFraud Case(s): Extended Audit Procedures (SAS 99)Appendix 8A Internal Control QuestionnairesAppendix 8B Audit PlansAppendix 8B The Payroll CycleChapter 9: Production CycleFraud Case: Extended Audit Procedures (SAS 99)Appendix 9A Internal Control QuestionnairesAppendix 9B Audit PlansChapter 10: Finance and Investment CycleFraud Case: Extended Audit Procedures (SAS 99)Appendix 10A Internal Control QuestionnairesAppendix 10B Substantive Audit PlansChapter 11: Completing the Audit Chapter 12: Reports on Audited Financial Statements Part III: Other TopicsModule A: Other Public Accounting Services Module B: Professional EthicsModule C: Legal Liability Module D: Internal, Governmental, and Fraud AuditsModule E: Overview of Sampling Module F: Attribute Sampling Module G: Variables Sampling Module H: Information Systems AuditingComprehensive CasesAndersen: An Obstruction of Justice?PTL Club—The Harbinger of Things to Come?GM: Running on Empty?Unhealthy Accounting at HealthSouthKPMG: How Many Firms?Something Went Sour at ParmalatGE: How Much Are Auditors Paid?Saytam Computer Services, Ltd.—India’s Enron