000			03293nam a22003257a 4500
003			OSt
005			20240321063555.0
008			240213b |||||||| |||| 00| 0 eng d
020			_a9780073128245 (alk. paper)
020			_a0073128244 (alk. paper)
040			_aBUL _cBUL _dBUL _bENG _eRDA
042			_apcc
082	0	0	_a657.45 _222 _bAUD
245	0	0	_aAuditing and assurance services / _cTimothy J. Louwers . . . [ET AL.]
250			_a2nd edition
260			_aBoston : _aSingapore : _bMcGraw-Hill, _cc2007.
300			_axi, 841 p. : _bcol. ill. ; _c29 cm.
500			_aContents 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.
504			_aIncludes bibliographical references and index
650		0	_aAuditing
650		0	_aAssurance services
700	1		_aLouwers, Timothy J.
700	1		_aRamsay, Robert J.
700	1		_aSinason, David H.
700	1		_aStrawser, Jerry R.
856	4	2	_3Publisher description _uhttp://www.loc.gov/catdir/enhancements/fy0634/2006041901-d.html
856	4	1	_3Table of contents only _uhttp://www.loc.gov/catdir/enhancements/fy0634/2006041901-t.html
942			_2ddc _cBO _e2nd edition _h657.45 _i1 _kAUD _m657.45 AUD
999			_c1628 _d1628