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An integrated and current approach to auditing.

Auditing and Assurance Services: An Integrated Approach presents an integrated concepts approach that shows readers the auditing process from start to finish. This text prepares readers for real-world audit decision making by using illustrative examples of key audit decisions, with an emphasis on audit planning, risk assessment processes and collecting and evaluating evidence in response to risks.

The fourteenth edition includes coverage of PCAOB Auditing Standards up through AS 15 (the PCAOB's Risk Assessment Standards) , new standards related to auditor responsibilities related to supplementary information included in financial statements (SAS Nos. 119 and 120), and the most up-to-date content in the dynamic auditing environment.

Tabla de contenidos provista por Syndetics

• Part 1 The Auditing Profession
• Chapter 1 The Demand for Audit and Other Assurance Services
• Chapter 2 The CPA Profession
• Chapter 3 Audit Reports
• Chapter 4 Professional Ethics
• Chapter 5 Legal Liability
• Part 2 The Audit Process
• Chapter 6 The CPA Profession
• Chapter 7 Audit Evidence
• Chapter 8 Audit Planning and Analytical Procedures
• Chapter 9 Materiality and Risk
• Chapter 10 Section 404 Audits of Internal Control and Control Risk
• Chapter 11 Fraud Auditing
• Chapter 12 The Impact of Information Technology on the Audit Process
• Chapter 13 Overall Audit Plan and Audit Program
• Part 3 Application of the Audit Process to the Sales and Collection Cycle
• Chapter 14 Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions
• Chapter 15 Audit Sampling for Tests of Controls and Substantive Tests of Transactions
• Chapter 16 Completing the Tests in the Sales and Collection Cycle: Accounts Receivable
• Chapter 17 Audit Sampling for Tests of Details of Balances
• Part 4 Application of the Audit Process to Other Cycles
• Chapter 18 Audit of the Acquisition and Payment Cycle: Tests of Controls and Substantive Tests of Transactions, and Accounts Payable
• Chapter 19 Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts
• Chapter 20 Audit of the Payroll and Personnel Cycle
• Chapter 21 Audit of the Inventory and Warehousing Cycle
• Chapter 22 Audit of the Capital Acquisition and Repayment Cycle
• Chapter 23 Audit of Cash Balances
• Part 5 Completing the Audit
• Chapter 24 Completing the Audit
• Part 6 Completing the Audit
• Chapter 25 Other Assurance Services
• Chapter 26 Internal and Governmental Financial Auditing and Operational Auditing