Auditing and Assurance Services by Chris Hogan, Mark Beasley, Alvin Arens and...
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Item specifics
- Condition
- ISBN
- 9780134065823
- Subject Area
- Business & Economics
- Publication Name
- Auditing and Assurance Services
- Publisher
- Pearson Education
- Item Length
- 0.4 in
- Subject
- Accounting / General, Auditing
- Publication Year
- 2016
- Type
- Textbook
- Format
- Hardcover
- Language
- English
- Item Height
- 0.4 in
- Item Weight
- 68.1 Oz
- Item Width
- 0.4 in
- Number of Pages
- 880 Pages
About this product
Product Identifiers
Publisher
Pearson Education
ISBN-10
0134065824
ISBN-13
9780134065823
eBay Product ID (ePID)
219280037
Product Key Features
Number of Pages
880 Pages
Publication Name
Auditing and Assurance Services
Language
English
Subject
Accounting / General, Auditing
Publication Year
2016
Type
Textbook
Subject Area
Business & Economics
Format
Hardcover
Dimensions
Item Height
0.4 in
Item Weight
68.1 Oz
Item Length
0.4 in
Item Width
0.4 in
Additional Product Features
Edition Number
16
Intended Audience
College Audience
LCCN
2015-030071
Dewey Edition
23
Dewey Decimal
657/.45
Table Of Content
Part 1: The Auditing Profession Chapter 1: The Demand for Audit and Other Assurance Services · Nature of Auditing · Distinction Between Auditing and Accounting · Economic Demand for Auditing · Assurance Services · Types of Audits · Types of Auditors · Certified Public Accountant Chapter 2: The CPA Profession · Certified Public Accounting Firms · Structure of CPA Firms · Sarbanes--Oxley Act and Public Company Accounting Oversight Board · Securities and Exchange Commission · American Institute of Certified Public Accountants (AICPA) · International and U.S. Auditing Standards · Organization of U.S. Auditing Standards · Quality Control Chapter 3: Audit Reports · Standard Unmodified Opinion Audit Report for Nonpublic Entities · Conditions for Standard Unmodified Opinion Audit Report · Standard Audit Report and Report on Internal Control Over Financial Reporting Under PCAOB Auditing Standards · Unmodified Opinion Audit Report with Emphasis-of-Matter Explanatory Paragraph or Nonstandard Report Wording · Modifications to the Opinion in the Audit Report · Materiality · Discussion of Conditions Requiring a Modification of Opinion · Auditor''s Decision Process for Audit Reports · International Accounting and Auditing Standards Chapter 4: Professional Ethics · What Are Ethics? · Ethical Dilemmas · Special Need for Ethical Conduct in Professions · Code of Professional Conduct · Independence Rule · Sarbanes--Oxley and Related Independence Requirements · Other Rules of Conduct · Enforcement Chapter 5: Legal Liability · Changed Legal Environment · Distinguishing Business Failure, Audit Failure, and Audit Risk · Legal Concepts Affecting Liability · Liability to Clients · Liability to Third Parties Under Common Law · Civil Liability Under the Federal Securities Laws · Criminal Liability · The Profession''s Response to Legal Liability Part 2: The Audit Process Chapter 6: Audit Responsibilities and Objectives · Objective of Conducting an Audit of Financial Statements · Management''s Responsibilities · Auditor''s Responsibilities · Professional Skepticism · Professional Judgment · Financial Statement Cycles · Setting Audit Objectives · Management Assertions · Transaction-Related Audit Objectives · Balance-Related and Presentation and Disclosure-Related Audit Objectives · How Audit Objectives Are Met Chapter 7: Audit Evidence · Nature of Evidence · Audit Evidence Decisions · Persuasiveness of Evidence · Types of Audit Evidence · Analytical Procedures · Common Financial Ratios · Audit Documentation Chapter 8: Audit Planning and Materiality · Planning · Accept Client and Perform Initial Audit Planning · Understand the Client''s Business and Industry · Perform Preliminary Analytical Procedures · Materiality · Materiality for Financial Statements as a Whole · Determine Performance Materiality · Estimate Misstatement and Compare with Preliminary Judgment Chapter 9: Assessing the Risk of Material Misstatement · Audit Risk · Risk Assessment Procedures · Considering Fraud Risk · Identification of Significant Risks · Audit Risk Model · Assessing Acceptable Audit Risk · Assessing Inherent Risk · Relationship of Risks to Evidence and Factors Influencing Risks · Relationship of Risk and Materiality to Audit Evidence Chapter 10: Assessing and Responding to Fraud Risks · Types of Fraud · Conditions for Fraud · Assessing the Risk of Fraud · Corporate Governance Oversight to Reduce Fraud Risks · Responding to the Risk of Fraud <p style="margin:0px;
Synopsis
For the core auditing course for accounting majors. An Integrated, Up-to-Date Approach to Auditing and Assurance Services Comprehensive and up-to-date, including discussion of new standards, codes, and concepts, Auditing and Assurance Services: An Integrated Approach presents an integrated concepts approach to auditing that details the process from start to finish. Based on the author's belief that the fundamental concepts of auditing center on the nature and amount of evidence that auditors should gather in specific engagements, this edition's primary objective is to illustrate auditing concepts using practical examples and real-world settings. The Sixteenth Edition remains up-to-date with examples of key real-world audit decisions and an emphasis on audit planning, risk assessment processes, and collecting and evaluating evidence in response to risks. Also available with MyAccountingLab(R) MyAccountingLab is an online homework, tutorial, and assessment program designed to work with this text to engage students and improve results. Within its structured environment, students practice what they learn and test their understanding. NOTE: You are purchasing a standalone product; MyAccountingLab does not come packaged with this content. If you would like to purchase both the physical text and MyAccountingLab search for: 0134435095 / 9780134435091 Auditing and Assurance Services Plus MyAccountingLab with Pearson eText -- Access Card Package Package consists of: 0134065824 / 9780134065823 Auditing and Assurance Services 0134148614 / 9780134148618 MyAccountingLab with Pearson eText -- Access Card -- for Auditing and Assurance Services, Comprehensive and up-to-date, including discussion of new standards, codes, and concepts, Auditing and Assurance Services: An Integrated Approach presents an integrated concepts approach to auditing that details the process from start to finish. Based on the author's belief that the fundamental concepts of auditing center on the nature and amount of evidence that auditors should gather in specific engagements, this edition's primary objective is to illustrate auditing concepts using practical examples and real-world settings. The Sixteenth Edition remains up-to-date with examples of key real-world audit decisions and an emphasis on audit planning, risk assessment processes, and collecting and evaluating evidence in response to risks. KEY TOPICS: The Demand for Audit and Other Assurance Services; The CPA Profession; Audit reports; Professional Ethics; Legal Liability; Audit Responsibilities and Objectives; Audit Evidence; Audit Planning and Analytical Procedures; Materiality and Risk; Internal Control, Control Risk, and Section 404 Audits; Fraud Auditing; The Impact of Information Technology on the Audit Process; Overall Audit Strategy and Audit Program; Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions; Audit Sampling for Tests of Controls and Substantive Tests of Transactions; Completing the Tests in the Sales and Collection Cycle: Accounts Receivable; Audit Sampling for Tests of details of Balances; Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable; Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts; Audit of the Payroll and Personnel Cycle; Audit of the Inventory and Warehousing Cycle; Audit of the Capital Acquisition and Repayment; Audit of Cash and Financial Instruments; Completing the Audit; Other Assurance Services; Internal and Governmental Financial Auditing and Operations Auditing MARKET: For anyone interested in accounting., For the core auditing course for accounting majors. An Integrated, Up-to-Date Approach to Auditing and Assurance Services Comprehensive and up-to-date, including discussion of new standards, codes, and concepts, Auditing and Assurance Services: An Integrated Approach presents an integrated concepts approach to auditing that details the process from start to finish. Based on the author's belief that the fundamental concepts of auditing center on the nature and amount of evidence that auditors should gather in specific engagements, the text's primary objective is to illustrate auditing concepts using practical examples and real-world settings. The Sixteenth Edition remains up-to-date with examples of key real-world audit decisions and an emphasis on audit planning, risk assessment processes, and collecting and evaluating evidence in response to risks. Also available with MyAccountingLab® MyAccountingLab is an online homework, tutorial, and assessment program designed to work with this text to engage students and improve results. Within its structured environment, students practice what they learn and test their understanding. Students, if interested in purchasing this title with MyAccountingLab, ask your instructor for the correct package ISBN and Course ID. Instructors, contact your Pearson representative for more information., For the core auditing course for accounting majors. An Integrated, Up-to-Date Approach to Auditing and Assurance Services Comprehensive and up-to-date, including discussion of new standards, codes, and concepts, Auditing and Assurance Services: An Integrated Approach presents an integrated concepts approach to auditing that details the process from start to finish. Based on the author's belief that the fundamental concepts of auditing center on the nature and amount of evidence that auditors should gather in specific engagements, this edition's primary objective is to illustrate auditing concepts using practical examples and real-world settings. The Sixteenth Edition remains up-to-date with examples of key real-world audit decisions and an emphasis on audit planning, risk assessment processes, and collecting and evaluating evidence in response to risks. Also available with MyAccountingLab® MyAccountingLab is an online homework, tutorial, and assessment program designed to work with this text to engage students and improve results. Within its structured environment, students practice what they learn and test their understanding. NOTE: You are purchasing a standalone product; MyAccountingLab does not come packaged with this content. If you would like to purchase both the physical text and MyAccountingLab search for: 0134435095 / 9780134435091 Auditing and Assurance Services Plus MyAccountingLab with Pearson eText -- Access Card Package Package consists of: 0134065824 / 9780134065823 Auditing and Assurance Services 0134148614 / 9780134148618 MyAccountingLab with Pearson eText -- Access Card -- for Auditing and Assurance Services
LC Classification Number
HF5667.A69 2015
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Product ratings and reviews
Most relevant reviews
- Nov 06, 2018
Very very very good book for audit practitioners
Verified purchase: YesCondition: NewSold by: ganshop23
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