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Auditing and Assurance Services: Understanding the Integrated Audit , by Karen L. Hooks of Florida Atlantic University , presents the auditing profession's requirement to focus on the integrated audit in the wake of the Sarbanes-Oxley Act (SOX). It also represents the impact of the PCAOB on the auditing of public companies. As the first auditing textbook fully authored after the passage of Sarbanes-Oxley, this book requires students to consider the double-impact of internal controls and financial statements in their considerations. The author stresses the need for auditors to understand the risks associated with their audit clients and the industries in which they function. Therefore, the cycle chapters each highlight an industry to demonstrate how new public auditors must possess a very strong understanding of risk. Highlighted industries include: health care providers, retail enterprises, the automotive industry, and the land development and home building industry.

Tabla de contenidos provista por Syndetics

• Introduction
• Chapter 1 An Introduction to Auditing
• Appendix 1 Working in a CPA Firm
• Chapter 2 Overview of an Integrated Audit
• The Audit Environment
• Chapter 3 The Audito's Role in Society
• Chapter 4 Legal Environment Affecting Audits
• Executing An Integrated Audit
• Chapter 5 Client Acceptance and Continuance and Preliminary Engagement
• Procedures
• Appendix 1 Industry Descriptions
• Appendix 2 Audit Committees and Corporate Governance
• Chapter 6 Audit Planning and Risk Assessment
• Appendix 1 Using the Work of Others
• Chapter 7 Internal Control, Understanding the Clien's Internal Control Over Financial Reporting and Auditing Design Effectiveness
• Appendix 1 Specifics of IT General Controls
• Appendix 2 Enterprise Risk Management Integrated Framework
• Appendix 3 Internal Control over Financial Reporting in Smaller Public Companies
• Chapter 8 Planning and Testing Operating Effectiveness of Internal Control over Financial Reporting
• Appendix 1 Testing IT Application Controls and Computer Assisted Audit Software
• Appendix 2 Statistical Techniques and Tests of Controls
• Chapter 9 Substantive Procedures and the Financial Statement Audit
• Appendix 1 Statistical Techniques and Tests of Details of Balances
• Chapter 10 The Revenue Cycle Process and Related Accounts: Sales, Billing and Collection in the Health Care Provider and Retailing Industries
• Chapter 11 Completing the Integrated Audit and Reporting
• Appendix 1 Non-Public Company Audits Additional Transaction Cycles And Other Topics
• Chapter 12 The Acquisition and Payments Cycle and Related Accounts: Purchases, Cash Disbursements and Other Related Activities in the Automotive Industry
• Chapter 13 The Human Resources Cycle Process and Related Accounts: Personnel and Payroll in Service Industries
• Appendix 1 An Engagement to Issue a Report on the Processing of Transactions by a Service Organization for Use by Other Auditors
• Chapter 14 The Inventory Cycle and Related Accounts: Tracking and Costing Products in the Land Development and Home Building Industry
• Chapter 15 Assets, Liabilities and Equity Related to the Financing Cycle
• Chapter 16 Topics Beyond the Integrated Audit

Notas de autor provistas por Syndetics

Karen L. Hooks is the author of Auditing and Assurance Services: Understanding the Integrated Audit, published by Wiley.