Auditing and Assurance Services, Global Edition

VitalSource eBook

---

Date de publication

14 mai 2013

ISBN-13

9780273790778

Ampleur

Nombre de pages de contenu principal : 864

Code interne

273790773

Protection technique e-livre

DRM

---

Google Livres Aperçu

---

Sommaire

---

PART I. THE AUDITING PROFESSION 
1. The Demand for Audit and Other Assurance Services
2. The CPA Profession
3. Audit reports
4. Professional Ethics
5. Legal Liability

PART II. THE AUDIT PROCESS
6. Audit Responsibilities and Objectives
7. Audit Evidence
8. Audit Planning and Analytical Procedures
9. Materiality and Risk 
10. Internal Control, Control Risk, and Section 404 Audits
11. Fraud Auditing 
12. The Impact of Information Technology on the Audit Process
13. Overall Audit Strategy and Audit Program 

PART III. APPLICATION OF THE AUDIT PROCESS TO THE SALES AND COLLECTION CYCLE
14. Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions
15. Audit Sampling for Tests of Controls and Substantive Tests of Transactions
16. Completing the Tests in the Sales and Collection Cycle: Accounts Receivable
17. Audit Sampling for Tests of details of Balances

PART IV. APPLICATION OF THE AUDIT PROCESS TO OTHER CYCLES
18. Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable
19. Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts
20. Audit of the Payroll and Personnel Cycle
21. Audit of the Inventory and Warehousing Cycle
22. Audit of the Capital Acquisition and Repayment
23. Audit of Cash and Financial Instruments

PART V. COMPLETING THE AUDIT
24. Completing the Audit

PART VI. OTHER ASSURANCE AND NONASSURANCE SERVICES
25. Other Assurance Services
26. Internal and Governmental Financial Auditing and Operations Auditing

---