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Full Description
The authors believe students are best served by acquiring a strong understanding of the basic concepts that underlie the audit process and how to apply those concepts to various audit and assurance services. The primary purpose for an auditing text is not to serve as a reference manual but to facilitate student learning, and this text is written accordingly. The text is accessible to students through straightforward writing and the use of engaging, relevant real-world examples, illustrations, and analogies. The text explicitly encourages students to think through fundamental concepts and to avoid trying to learn auditing through rote memorisation. Students are prompted by the text to stop and think, at important points in the text, in order to help them apply the principles covered. The text continues to take a systematic approach to the audit process by first introducing the three underlying concepts: audit risk, materiality, and evidence. This is followed by a discussion of audit planning, the assessment of control risk, and a discussion of the nature, timing, and extent of evidence necessary to reach the appropriate level of detection risk.These concepts are then applied to each major business process and related account balances using a risk-based approach. In covering these important concepts and their applications, the book focuses on critical judgments and decision-making processes followed by auditors. Much of auditing practice involves the application of auditor judgment. If a student understands these basic concepts and how to apply them to an audit engagement, he or she will be more effective in today's dynamic audit environment.
Contents
Part 1 Introduction to Assurance and Financial Statement Auditing Chapter 1 An Introduction to Assurance and Financial Statement Auditing Chapter 2 The Financial Statement Auditing Environment Part 2 Audit Planning and Basic Auditing Concepts Chapter 3 Audit Planning, Types of Audit Tests, and Materiality Chapter 4 Risk Assessment Chapter 5 Evidence and Documentation Part 3 Understanding and Auditing Internal Control Chapter 6 Internal Control in a Financial Statement Audit Chapter 7 Auditing Internal Control over Financial Reporting Part 4 Statistical and Nonstatistical Sampling Tools for Auditing Chapter 8 Audit Sampling: An Overview and Application to Tests of Controls Chapter 9 Audit Sampling: An Application to Substantive Tests of Account Balances Part 5 Auditing Business Processes Chapter 10 Auditing the Revenue Process Chapter 11 Auditing the Purchasing Process Chapter 12 Auditing the Human Resource Management Process Chapter 13 Auditing the Inventory Management Process Chapter 14 Auditing the Financing/Investing Process: Prepaid Expenses, Intangible Assets, and Property, Plant, and Equipment Chapter 15 Auditing the Financing/Investing Process: Long-Term Liabilities, Stockholders' Equity, and Income Statement Accounts Chapter 16 Auditing the Financing/Investing Process: Cash and Investments Part 6 Completing the Audit and Reporting Responsiblities Chapter 17 Completing the Audit Engagement Chapter 18 Reports on Audited Financial Statements Part 7 Professional Responsibilities Chapter 19 Professsional Conduct, Independence, and Quality Control Chapter 20 Legal Liability Part 8 Assurance, Attestation, and Internal Auditing Services Chapter 21 Assurance, Attestation, amd Internal Auditing Services Professional Judgement Module (avaliable online on the text website www.mhhe.com/messier8e) IndexNER(01): WOW
