Auditing : A Risk Based-Approach to Conducting a Quality Audit （10TH）

Johnstone-Zehms, Karla/ Gramling, Audrey/ Rittenberg, Larry

South-Western College Publishing（2015/01発売）

• 製本 Hardcover:ハードカバー版／ページ数 960 p.
• 言語 ENG
• 商品コード 9781305080577
• DDC分類 657.45

Full Description

As today's auditing environment continues to change in dramatic ways, those entering the profession must be prepared to handle a high standard of responsibility. You can prepare with the help of AUDITING: RISK-BASED APPROACH TO CONDUCTING QUALITY AUDITS, 10E. AUDITING reflects the latest clarified auditing standards and the newest PCAOB standards, while discussing the COSO's Internal Control-Integrated Framework and the AICPA's recently issued new audit sampling guidance. You'll find the most recent professional developments with a new integrated emphasis on the latest fraud risks and ethical challenges throughout the book. New end-of-chapter problems as well as new cases provide valuable hands-on experience.

Contents

1. Auditing: Integral to the Economy.
2. The Risk of Fraud and Mechanisms to Address Fraud: Regulation, Corporate Governance, and Audit Quality.
3. Internal Control over Financial Reporting: Management's Responsibilities and Importance to the External Auditors.
4. Professional Liability and the Need for Quality Auditor Judgments and Ethical Decisions.
5. Professional Auditing Standards and the Audit Opinion Formulation Process.
6. A Framework for Audit Evidence.
7. Planning the Audit: Identifying and Responding to the Risks of Material Misstatement.
8. Specialized Audit Tools: Sampling and Generalized Audit Software.
9. Auditing the Revenue Cycle
10. Auditing Cash and Marketable Securities
11. Auditing Inventory, Goods and Services, and Accounts Payable: The Acquisition and Payment Cycle.
12. Auditing Long-Lived Assets: Acquisition, Use, Impairment, and Disposal.
13. Auditing Debt Obligations and Stockholders' Equity Transactions.
14. Activities Required in Completing a Quality Audit.
15. Audit Reports on Financial Statements.
16. Advanced Topics Concerning Complex Auditing Judgments.
17. Other Services Provided by Audit Firms.
Auditing Standards Appendix.
Appendix.
Case Index.
Auditing in Practice, Emerging Issues and Fraud Focus Index by Chapter.
Index.