Auditing and assurance services : an integrated approach
| Main Authors: | , , |
|---|---|
| Format: | Book |
| Published: |
Upper Saddle River, N.J. :
Pearson Prentice Hall ,
c2006
|
| Edition: | 11th ed |
| Subjects: |
Table of Contents:
- 1. The demand for audit and other assurance services
- 2. The CPA profession
- 3. Audit reports
- 4. Professional ethics
- 5. Legal liability
- 6. Audit responsibilities and objectives
- 7. Audit evidence
- 8. Audit planning and analytical procedures
- 9. Materiality and risk
- 10. Section 404 audits of internal control and control risk
- 11. Fraud auditing
- 12. The impact of information technology on the audit process
- 13. Overall audit plan and audit program
- 14. Audit of the sales and collection cycle: tests of controls and substantive tests of transactions
- 15. Audit sampling for tests of controls and substantive tests of transactions
- 16. Completing the tests in the sales and collection cycle: accounts receivable
- 17. Audit sampling for tests of details of balances
- 18. Audit of the payroll and personnel cycle
- 19. Audit of the acquisition and payment cycle: tests of controls, substantive tests of 20.transactions, and accounts payable
- 21. Completing the tests in the acquisition and payment cycle: verification of selected accounts
- 22. Audit of the inventory and warehousing cycle
- 23. Audit of the capital acquisition and repayment cycle
- 24. Audit of cash balances
- 25. Completing the audit
- 26. Other assurance services
- 27. Internal and governmental financial auditing and operational auditing