EBOOK Assurance and Attestation (Customised)
1st Edition
1307457959
·
9781307457957
© 2019 | Published: June 13, 2019
This customised textbook, Assurance and Attestation is compiled for National University of Singapore for ACC3603/3701.
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Eilifsen, Messier, Glover & Prawitt 3rd Edition
Introduction to assurance and financial statement auditing
1. An introduction to assurance and financial statement auditing
2. The financial statement auditing environment
Audit planning and basic auditing concepts
3. Audit planning, types of audit tests and materiality
4. Risk assessment
5. Evidence and documentation
Understanding and Auditing Internal Control
6. Internal control in a financial statement audit
7. Auditing internal control over financial reporting
Statistical and non-statistical sampling tools for auditing
8. Audit sampling: an overview and application to tests of controls
9. Audit sampling: an application to substantive tests of account balances
Completing the audit and reporting responsibilities
10. Completing the audit engagement
11. Reports on audited financial statements
Professional responsibilities
12. Professional ethics, independence and quality control
13. Assurance, related services and internal auditing
Smieliauskas, Bewley, Kwan, Cogliano and Barrette, 8th Edition
Performing the Audit
14. The Revenues, Receivables, and Receipts Process and Cash Account Balance
15. The Purchases, Payables, and Payments Process
16. Payroll and Production Processes
17. The Finance and Investment Process
18. Completing the Audit Work
19. Applying Professional Judgment to Form the Audit Opinion and Issue the Audit Report
Introduction to assurance and financial statement auditing
1. An introduction to assurance and financial statement auditing
2. The financial statement auditing environment
Audit planning and basic auditing concepts
3. Audit planning, types of audit tests and materiality
4. Risk assessment
5. Evidence and documentation
Understanding and Auditing Internal Control
6. Internal control in a financial statement audit
7. Auditing internal control over financial reporting
Statistical and non-statistical sampling tools for auditing
8. Audit sampling: an overview and application to tests of controls
9. Audit sampling: an application to substantive tests of account balances
Completing the audit and reporting responsibilities
10. Completing the audit engagement
11. Reports on audited financial statements
Professional responsibilities
12. Professional ethics, independence and quality control
13. Assurance, related services and internal auditing
Smieliauskas, Bewley, Kwan, Cogliano and Barrette, 8th Edition
Performing the Audit
14. The Revenues, Receivables, and Receipts Process and Cash Account Balance
15. The Purchases, Payables, and Payments Process
16. Payroll and Production Processes
17. The Finance and Investment Process
18. Completing the Audit Work
19. Applying Professional Judgment to Form the Audit Opinion and Issue the Audit Report
This customised textbook, Assurance and Attestation is compiled for National University of Singapore for ACC3603/3701.