Auditing & Assurance Services (Auditing and Assurance Services) （7TH）

Louwers, Timothy J., Ph.D./ Blay, Allen D. Ph.D./ Sinason, David H., P

McGraw-Hill College（2017/02発売）

ただいまウェブストアではご注文を受け付けておりません。 ⇒古書を探す

製本 Hardcover:ハードカバー版／ページ数 918 p.
言語 ENG
商品コード 9781259573286
DDC分類 657.45

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.

Part ONE1. Auditing and Assurance Services 12. Professional Standards 40PART TWO: The Financial Statement Audit3. Engagement Planning 754. Management Fraud and Audit Risk 1175. Risk Assessment: Internal Control Evaluation 1736. Employee Fraud and the Audit of Cash 2277. Revenue and Collection Cycle 2798. Acquisition and Expenditure Cycle 3369. Production Cycle 39410. Finance and Investment Cycle 44311. Completing the Audit 50012. Reports on Audited Financial Statements 540PART THREE Stand-Alone Modules A. Other Public Accounting Services 583B. Professional Ethics 628C. Legal Liability 676D. Internal Audits, Governmental Audits, and Fraud Examinations 720E. Overview of Sampling 762F. Attributes Sampling 795G. Variables Sampling 835H. Auditing and Information Technology 883CASESAndersen: An Obstruction of Justice? C1PTL Club-The Harbinger of Things to Come? C5GM: Running on Empty? C11Unhealthy Accounting at HealthSouth C14KPMG: How Many Firms? C17Something Went Sour at Parmalat C20GE: How Much Are Auditors Paid? C23Satyam Computer Services Ltd.-India's Enron C26Auditor Changes at Daily Journal Corporation C30London Has Fallen C33Lehman Brothers: Subprime Accounting? C34Bernard L. Madoff: The Fraud of the Century C37When the Music Stops: Crazy Eddie's C40NER(01): WOW