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EBOOK: Auditing and Assurance Services

3rd Edition
0077143027 · 9780077143022
Auditing & Assurance Services, Third International Edition, takes a truly international approach to auditing and reflects the most current auditing approaches by the major international audit firms and the most recent International Financial Repo… Read More
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PART I Introduction to assurance and financial statement auditing

An introduction to assurance and financial statement auditing

The financial statement auditing environment

PART II Audit planning and basic auditing concepts

Audit planning, types of audit tests and materiality

Risk assessment

Evidence and documentation

PART III Internal control

Internal control in a financial statement audit

Auditing internal control over financial reporting

PART IV Statistical and non-statistical sampling tools for auditing

Audit sampling: an overview and application to tests of controls

Audit sampling: an application to substantive tests of account balances

PART V Auditing business processes

Auditing the revenue process

Auditing the purchasing process

Auditing the human resource management process

Auditing the inventory management process

Auditing the financing/investing process: prepaid expenses; intangible assets and goodwill; and property, plant and equipment

Auditing the financing/investing process: long-term liabilities, stockholders' equity and income statement accounts

Auditing the financing/investing process: cash and investments

PART VI Completing the audit and reporting responsibilities

Completing the audit engagement

Reports on audited financial statements

PART VII Professional responsibilities

Professional ethics, independence and quality control

PART VIII Assurance, related services and internal auditing

Assurance, related services and internal auditing

Auditing & Assurance Services, Third International Edition, takes a truly international approach to auditing and reflects the most current auditing approaches by the major international audit firms and the most recent International Financial Reporting Standards (IFRSs), International Standards on Auditing (ISAs), other IAASB standards and the IESBA Code of Ethics for Professional Accountants.