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Full Description
Prepare for the challenging responsibilities in public accounting today as Knapp's CONTEMPORARY AUDITING, 12E exposes you to a variety of high-risk audits. Numerous high-profile and current cases teach you to recognize red flags common in accounting fraud, including missing documents, porous or nonexistent internal controls and implausible relationships between key financial statement items and financial data that are literally "too good to be true." You also examine the most common causes of failures in independent audits: client personnel who intentionally subvert an audit or auditors who fail to follow professional responsibilities. This edition discusses and dissects challenging circumstances that arise in audits to prepare you to handle problematic situations in your own career. You acquire an understanding of auditing standards, audit procedures and ethical principles related to independent auditing that can translate to improved performance on the CPA exam and even career success.
Contents
Preface.
1. COMPREHENSIVE CASES.
2. AUDITS OF HIGH-RISK ACCOUNTS.
3. INTERNAL CONTROL ISSUES.
4. ETHICAL RESPONSIBILITIES OF ACCOUNTANTS.
5. ETHICAL RESPONSIBILITIES OF INDEPENDENT AUDITORS.
6. PROFESSIONAL ROLES.
7. PROFESSIONAL ISSUES.
8. INTERNATIONAL CASES.
9. SUMMARY OF TOPICS BY CASE
10. SUMMARY OF CASES BY TOPIC
