Auditing and assurance services /
Timothy J. Louwers . . . [ET AL.]
- 2nd edition
- Boston : Singapore : McGraw-Hill, c2007.
- xi, 841 p. : col. ill. ; 29 cm.
Contents
Part I: The Contemporary Auditing Environment Chapter 1: Auditing and Assurance Services User demand for reliable information Auditing, attestation, and assurance services Management's assertions embodied in the financial statements etc.
Chapter 2: Professional Standards Practice standards Generally accepted auditing standards Attestation and assurance standards etc.
Chapter 3: Management Fraud and Audit Risk Introduction Management fraud overview Consideration of fraud in a financial statement audit etc.
Part II: The Financial Statement A Chapter 4: Engagement Planning Introduction Preengagement arrangements Understanding the client's business etc.
Chapter 5: Internal Control Evaluation Management versus auditor responsibility for internal control: The sarbanes-oxley act of 2002 Internal control: defined Components of internal control etc.
Chapter 6: Employee Fraud and the audit of cash Employee fraud overview Conditions that make employee fraud possible, even easy Fraud prevention etc.
Chapter 7: Revenue and Collection Cycle Overall audit approach Inherent risks in the revenue and collection cycle Revenue and collection cycle: Typical activities etc.
Chapter 8: Acquisition and Expenditure Cycle Inherent risks in the acquisition and expenditure cycle Acquisition and expenditure cycle: Typical activities Audit evidence in management reports and data files etc.
Chapter 9: Production Cycle Phar-Mor, Inc. Inherent risks in the production cycle Typical activities etc.
Chapter 10: Finance and Investment Cycle Inherent risks in the finance and investment cycle Finance and investment cycle: Typical activities Control risk assessment etc.
Chapter 11: Completing the Audit Overview Procedures performed during fieldwork Responsibilities after the audit reports have been issued etc.
Chapter 12: Reports on Audited Financial Statements Overview Reports accompanying the company's financial statements Reports on the company's financial statements etc.