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Full Description
Auditors are trained to investigate beyond appearances to determine the underlyingfacts-in other words, to look beneath the surface. The recent financial crisis hasmade this skill even more crucial to the business community. As a result of this recentcrisis and of the financial statement accounting scandals that occurred at the turn ofthe century, understanding the auditor's responsibility related to fraud, maintaining aclear perspective, probing for details, and understanding the big picture are indispensableto effective auditing. The author team of Louwers, Ramsay, Sinason, Strawser, andThibodeau has dedicated years of experience in the auditing field to this new edition ofAuditing & Assurance Services, supplying the necessary investigative tools for futureauditors.
Contents
Part IAssurance Services Chapter 2: Professional Standards Appendix 2A Attestation StandardsPart II: The Financial Statement AuditChapter 3: Engagement Planning Chapter 4: Management Fraud and Audit RiskAppendix 4A Selected Financial RatiosAppendix 4B Sample Abridged Audit PlanChapter 5: Risk Assessment: Internal Control EvaluationAppendix 5A Audit PlanChapter 6: Employee Fraud and the Audit of Cash Appendix 6A Internal Control QuestionnairesAppendix 6B Audit PlansChapter 7: Revenue and Collection CycleFraud Cases: Extended Audit Procedures (AU 240)Appendix 7A Internal Control QuestionnairesAppendix 7B Audit PlanChapter 8: Acquisition and Expenditure CycleFraud Case(s): Extended Audit Procedures (ISA/AU 320)Appendix 8A Internal Control QuestionnairesAppendix 8B Audit PlansAppendix 8B The Payroll CycleChapter 9: Production CycleFraud Case: Extended Audit Procedures (Standard 240)Appendix 9A Internal Control QuestionnairesAppendix 9B Audit PlansChapter 10: Finance and Investment CycleFraud Case: Extended Audit Procedures (AU 316)Appendix 10A Internal Control QuestionnairesAppendix 10B Substantive Audit PlansChapter 11: Completing the Audit Chapter 12: Reports on Audited Financial Statements Part III: Stand-Alone ModulesModule A: Other Public Accounting Services Module B: Professional EthicsModule C: Legal Liability Module D: Internal, Governmental, and Fraud AuditsModule E: Overview of Sampling Module F: Attribute Sampling Module G: Variables Sampling Module H: Auditing in a Computerized EnvironmentComprehensive CasesAndersen: An Obstruction of Justice?PTL Club-The Harbinger of Things to Come?GM: Running on Empty?Unhealthy Accounting at HealthSouthKPMG: How Many Firms?Something Went Sour at ParmalatGE: How Much Are Auditors Paid?Saytam Computer Services, Ltd.-India's EnronIndexNER(01): WOW
