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Auditing

Langue : Anglais

Auteur :

Couverture de l’ouvrage Auditing
The Tenth Edition of Auditing continues to provide students a balanced presentation of auditing concepts and procedures. The text reflects the challenges inherent in accounting and auditing practice, particularly in public accounting firms. The text is designed to provide flexibility for instructors, the thirteen chapters focus on the Auditing Process while the eight modules provide additional topics. There are three main approaches to teaching auditing, which you need to understand to match customer needs with our texts: 1. The Balance Sheet Approach-smallest market segment and more traditional, which teaches the audit procedures by using the individual balance sheet (and related income statement) accounts. Our Whittington/ Pany text is the only one left in this segment. 2. The Audit Risk Model. This is an emerging area in auditing that considers audit risk, which is the probability that an auditor will give an inappropriate opinion on financial statements. 3. The Cycles Approach, which was first introduced by the market-leading textbook written by Arens/Loebbecke (Prentice Hall). Cycles are sets of accounts and business activities that go together in an accounting system. This is where Robertson fits in the market.
The Audit Process 1Auditing and Assurance Services 2Professional Standards: "The Rules of the Road" 3Reports on Audited Financial Statements 4Materiality and Risk 5Audit Planning 6Internal Control Evaluation: Assessing Control Risk 7Fraud Awareness Auditing: SAS No. 82 and Beyond 8Revenue and Collection Cycle 9Acquisition and Expenditure Cycle 10Production and Payroll Cycle 11Finance and Investment Cycle 12Completing the Audit Other Topics AAssurance and Other Services BProfessional Ethics CLegal Liability DOperational Auditing: Governmental and Internal Audits EAn Introduction to Statistical Sampling F Test of Controls with Attribute Sampling GTest of Balances with PPS Sampling HInformation Systems Auditing

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