TY  - BOOK
AU  - Louwers,Timothy J.
AU  - Ramsay,Robert J.
AU  - Sinason,David H.
AU  - Strawser,Jerry R.
TI  - Auditing and assurance services
SN  - 9780073128245 (alk. paper)
U1  - 657.45 22
PY  - 2007///
CY  - Boston, Singapore
PB  - McGraw-Hill
KW  - Auditing
KW  - Assurance services
N1  - 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.

; Includes bibliographical references and index
UR  - http://www.loc.gov/catdir/enhancements/fy0634/2006041901-d.html
UR  - http://www.loc.gov/catdir/enhancements/fy0634/2006041901-t.html
ER  -