Auditing and Assurance Services : An Integrated Approach
ISBN: 9780136084730 | 0136084737
Edition: 13thFormat: Hardcover
Publisher: Prentice Hall
Pub. Date: 1/1/2010
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For the core auditing course for accounting majors.Comprehensive integration of the fundamental auditing concepts.Auditing and Assurance Services: An Integrated Approach presents an integrated concepts approach that shows students the auditing process from start to finish. This text prepares students for real-world audit decision making by using illustrative examples of key audit decisions, with an emphasis on audit planning, risk assessment processes and collecting and evaluating evidence in response to risks.This edition maintains its dedicat... MORE
| Preface xi | |
| The Auditing Profession | |
| The Demand for Audit and Other Assurance Services | p. 3 |
| Learning Objectives | p. 3 |
| Nature of Auditing | p. 4 |
| Distinction Between Auditing and Accounting | p. 6 |
| Economic Demand for Auditing | p. 6 |
| Assurance Services | p. 8 |
| Types of Audits | p... MORE |
| Types of Auditors | p. 15 |
| Certified Public Accountant | p. 17 |
| Summary | p. 18 |
| Essential Terms | p. 18 |
| Review Questions | p. 19 |
| Multiple Choice Questions from CPA Examinations | p. 20 |
| Discussion Questions and Problems | p. 21 |
| Internet Problem 1-1: Sarbanesndash;Oxley Act Internal Control Reporting | |
| Requirements | p. 24 |
| The CPA Profession | p. 25 |
| Learning Objectives | p. 25 |
| Certified Public Accounting Firms | p. 26 |
| Activities of CPA Firms | p. 27 |
| Structure of CPA Firms | p. 28 |
| Sarbanesndash;Oxley Act and Public Company Accounting Oversight | |
| Board | p. 30 |
| Securities and Exchange Commission | p. 31 |
| American Institute of Certified Public Accountants (AICPA) | p. 32 |
| Generally Accepted Auditing Standards | p. 33 |
| Statements on Auditing Standards | p. 36 |
| International Standards on Auditing | p. 37 |
| Quality Control | p. 37 |
| Summary | p. 39 |
| Essential Terms | p. 40 |
| Review Questions | p. 41 |
| Multiple Choice Questions from CPA Examinations | p. 41 |
| Discussion Questions and Problems | p. 43 |
| Internet Problem 2-1: International Auditing and Assurance | |
| Standards Board | p. 44 |
| Audit Reports | p. 45 |
| Table of Contents provided by Publisher. All Rights Reserved. |
Mark S. Beasley is Deloitte Professor of Enterprise Risk Management at North Carolina State University.
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