9780077250331

The inclusion of the newly released AS5 Auditing Standard makes this text the most up to date auditing text on the market. It's been written so that it is current with all issues inherent in accounting and auditing practice, particularly in public accounting firms including coverage of the creation of the Public Companies Accounting Oversight Board, the passage of the Sarbanes-Oxley Act, and all of the major pronouncements issued by the AICPA. It's also a leader in fraud coverage and is accompanied by the Apollo Shoes Casebook, the only standalone FRAUD audit case on the market (available online on the book's website). The text is also designed to provide flexibility for instructors; the twelve chapters focus on the auditing process while the eight modules provide additional topics that can be taught at the instructor's discretion without interrupting the flow of the text.

The Contemporary Auditing Environment
Auditing and Assurance Services
Professional Standards
Management Fraud and Audit Risk
The Financial Statement Audit
Engagement Planning
Risk Assessment: Internal Control Evaluation Appendix 5A the Payroll Cycle
Employee Fraud and the audit of Cash
Revenue and Collection Cycle Fraud Cases: Extended Audit Procedures (SAS 99) Appendix 7A Internal Controls Appendix 7B Audit Programs
Acquisition and Expenditure Cycle Fraud Case(s): Extended Audit Procedures (SAS 99) Appendix 8A Internal Controls Appendix 8B Audit Programs
Production Cycle Fraud Case: Extended Audit Procedures (SAS 99) Appendix 9A Internal Controls Appendix 9B Audit Programs
Finance and Investment Cycle Fraud Case: Extended Audit Procedures (SAS 99) Appendix 10A Internal Controls Appendix 10B Audit Programs
Completing the Audit
Reports on Audited Financial Statements
Other Topics
Other Public Accounting Services
Professional Ethics
AICPA Interpretations of the Rules of Conduct
Legal Liability
Internal, Governmental, and Fraud Audits
Appendix Standards for the Professional Practice of Internal Auditing (abridged)
Appendix The Institute of Internal Auditors Code of Ethics
Appendix Professional Standards and Practices for Certified Fraud Examiners
Overview of Sampling
Attribute Sampling
Variables Sampling
Information Systems Auditing Comprehensive Cases Andersen: An Obstruction of Justice? Unhealthy Accounting at Health
How Many Firms? Something Went Sour at Parmalat To Indemnify or Not to Indemnify: That is the Question
How Much Are Auditors Paid?
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Auditing and Assurance Services with ACL CD

Auditing and Assurance Services with ACL CD

0077250338

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Table of Contents

Supplemental Materials