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MP Principles of Auditing w/ Internal Control/What is Sarbanes Oxley/PW

ISBN: 9780073107981 | 0073107980
Edition: 14th
Format: Hardcover
Publisher: McGraw-Hill/Irwin
Pub. Date: 6/29/2004

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Table of Contents
The Role of the Public Accountant in the American Economy
1(30)
What Are Assurance Services?
2(1)
... MORE
The Attest Function
2(10)
Financial Statement Audits
4(1)
What Creates the Demand for Audits?
5(2)
Major Auditing Developments of the 20th Century
7(2)
The Accounting Profession's Credibility Crisis
9(1)
Types of Audits
10(1)
Types of Auditors
11(1)
The Public Accounting Profession
12(11)
American Institute of Certified Public Accountants
12(2)
The CPA Examination
14(1)
State Boards of Accountancy
15(1)
Financial Accounting Standards Board
15(1)
Governmental Accounting Standards Board
15(1)
Federal Accounting Standards Advisory Board
16(1)
The Public Company-Accounting Oversight Board
16(1)
Securities and Exchange Commission
16(1)
Other Types of Professional Services
17(1)
Organization of the Public Accounting Profession
18(2)
Industry Specialization
20(1)
Responsibilities of the Professional Staff
20(2)
Professional Development for Public Accounting Firm Personnel
22(1)
Seasonal Fluctuations in Public Accounting Work
22(1)
Relationships with Clients
22(1)
Chapter Summary
23(1)
Key Terms Introduced or Emphasized in Chapter 1
24(1)
Review Questions
25(1)
Questions Requiring Analysis
26(1)
Problems
27(2)
In-Class Team Case
29(1)
Research and Discussion Case
30(1)
Professional Standards
31(26)
Generally Accepted Auditing Standards (GAAS)
31(4)
General Standards---Auditor Qualifications and Quality of Work
32(1)
Standards of Field Work---Accumulating and Evaluating Evidence
33(1)
Standards of Reporting
34(1)
Statements on Auditing Standards (SASs)
34(1)
The Auditors' Responsibility for Detecting Misstatements
35(2)
Errors and Fraud
36(1)
Illegal Acts by Clients
36(1)
The Auditors' Report
37(6)
The Introductory Paragraph of the Auditors' Report
37(2)
The Scope Paragraph of the Auditors' Report
39(1)
The Opinion Paragraph of the Auditors' Report
39(2)
Other Types of Auditors' Reports
41(2)
The Attestation Standards
43(2)
Quality Control in CPA Firms
45(1)
Regulation of Accounting Firms
45(1)
Public Company Accounting Oversight Board
45(1)
Peer Review
46(1)
International Accounting and Auditing Standards
46(2)
Chapter Summary
48(1)
Key Terms Introduced or Emphasized in Chapter 2
48(1)
Review Questions
49(2)
Questions Requiring Analysis
51(1)
Problems
52(3)
In-Class Team Case
55(1)
Research and Discussion Case
56(1)
Professional Ethics
57(40)
The Nature of Ethics
57(4)
What Are Ethical Dilemmas?
58(1)
A Framework for Ethical Dilemmas
58(1)
Making Ethical Decisions---A Professional Example
58(3)
The Need for Professional Ethics
61(2)
Professional Ethics in Public Accounting
62(1)
The AICPA Code of Professional Conduct
63(20)
Analysis of Independence
66(8)
Analysis of Integrity and Objectivity
74(1)
Analysis of General Standards
75(1)
Analysis of Compliance with Standards
75(1)
Analysis of Accounting Principles
76(1)
Analysis of Confidential Client Information
77(1)
Analysis of Contingent Fees
78(1)
Analysis of Acts Discreditable
79(1)
Analysis of Advertising and Other Forms of Solicitation
79(1)
Analysis of Commissions and Referral Fees
80(1)
Analysis of Form of Organization and Name
80(1)
Alternative Practice Structures
81(1)
The CPA as Tax Advisor---Ethical Problems
82(1)
Enforcement of Professional Ethics
82(1)
Ethics for Internal Auditors
83(2)
Chapter Summary
85(1)
Key Terms Introduced or Emphasized in Chapter 3
85(2)
Review Questions
87(1)
Questions Requiring Analysis
88(2)
Problems
90(4)
In-Class Team Cases
94(1)
Research and Discussion Case
95(2)
Legal Liability of CPAs
97(30)
The Scope of CPA Liability
97(1)
Litigation Placed in Perspective
98(1)
Sources of CPA Liability
98(2)
CPAs' Liability to Their Clients under Common Law
100(2)
The Elements of Duty and Breach of Duty
100(1)
The Element of Losses (Damages)
101(1)
The Element of Causation (Proximate Cause)
101(1)
Auditors' Common Law Liability to Third Parties
102(2)
Ultramares (Known User) Approach
102(1)
Restatement of Torts (Foreseen User) Approach
103(1)
Rosenblum (Foreseeable User) Approach
104(1)
Summary of Third-Party Liability Approaches
104(1)
Liability to Third Parties under Statutory Law
104(11)
Securities Act of 1933
105(2)
Securities Exchange Act of 1934
107(2)
Comparison of the 1933 and 1934 Acts
109(1)
Racketeer Influenced and Corrupt Organizations Act
109(1)
Auditors' Criminal Liability under the Securities Acts
110(1)
Criminal Liability under Other Statutes
111(1)
SEC and Public Company Accounting Oversight Board Regulation
111(1)
CPAs' Liability for Accounting and Review Services
112(2)
CPAs' Posture in the Age of Litigation
114(1)
Chapter Summary
115(1)
Key Terms Introduced or Emphasized in Chapter 4
115(2)
Review Questions
117(1)
Questions Requiring Analysis
118(4)
Problems
122(3)
In-Class Team Case
125(1)
Research and Discussion Case
126(1)
Audit Evidence and Documentation
127(46)
The Relationship of Audit Risk to Audit Evidence
127(4)
Financial Statement Assertions
128(1)
Audit Risk at the Assertion Level
128(2)
Audit Risk Illustrated
130(1)
Measuring Audit Risk
130(1)
Audit Evidence
131(7)
Types of Audit Evidence
132(6)
Audit Procedures
138(3)
Nature of Substantive Audit Procedures
139(1)
Timing of Substantive Audit Procedures
139(1)
Extent of Substantive Audit Procedures
139(1)
Cost of Audit Procedures
139(2)
Analytical Procedures
141(5)
Nature of Analytical Procedures
141(3)
Timing of Analytical Procedures
144(1)
Extent of Analytical Procedures
145(1)
Audit Evidence for Subjective Areas
146(2)
Evidence on Accounting Estimates
146(1)
Evidence on Fair Market Values
147(1)
Evidence on Related Party Transactions
147(1)
Audit Documentation
148(10)
Functions of Working Papers
149(1)
Confidential Nature of Working Papers
150(1)
Ownership of Audit Working Papers
150(1)
Working Papers and Auditors' Liability
151(1)
Types of Working Papers
151(2)
Organization of Working Papers
153(1)
Guidelines for Preparation of Working Papers
154(3)
Computer-Generated Working Papers
157(1)
Review of Audit Working Papers
157(1)
Chapter Summary
158(1)
Key Terms Introduced or Emphasized in Chapter 5
159(1)
Review Questions
160(1)
Questions Requiring Analysis
161(4)
Problems
165(3)
In-Class Team Case
168(3)
Research and Discussion Cases
171(2)
Planning the Audit; Linking Audit Procedures to Risk
173(56)
Obtaining Clients
174(4)
Submitting a Proposal
175(1)
Communication with Predecessor Auditors
176(1)
First-Year Procedures
177(1)
Use of the Client's Staff
177(1)
Other CPAs
178(1)
Arranging for Specialists
178(1)
Engagement Letters
178(1)
Audit Planning
178(10)
Obtaining an Understanding of the Client's Business and Its Environment
180(2)
Sources of Information
182(2)
Developing an Overall Audit Strategy
184(4)
Audit Risk
188(6)
Assessing Inherent Risks
188(1)
Addressing the Risks of Material Mistatement Due to Fraud
189(4)
Responding to Risks of Material Misstatement
193(1)
Documenting the Audit Planning Process and Risk Assessments
193(1)
Linking Audit Procedures to Risks
194(10)
The Audit Trail
195(1)
Organization of the Audit Program
196(3)
Objectives of Audit Programs
199(1)
General Objectives of Audit Programs for Assets
200(1)
Substantiation of Account Balances
200(2)
An Illustration of Audit Program Design
202(2)
Audit Process
204(2)
Timing of Audit Work
206(1)
Chapter Summary
206(1)
Key Terms Introduced or Emphasized in Chapter 6
207(1)
Review Questions
208(1)
Questions Requiring Analysis
209(3)
Problems
212(2)
Ethics Case
214(1)
Appendix 6A Selected Internet Addresses
215(1)
Appendix 6B Examples of Fraud Risk Factors
215(3)
Appendix 6C Illustrative Audit Case: Keystone Computers & Networks, Inc.
218(1)
Part I: Audit Planning
218(8)
Appendix 6C Problems
226(3)
Internal Control
229(44)
The Meaning of Internal Control
229(3)
The Foreign Corrupt Practices Act of 1977
231(1)
Means of Achieving Internal Control
231(1)
The Control Environment
232(4)
Integrity and Ethical Values
232(1)
Commitment to Competence
232(1)
Board of Directors or Audit Committee
232(1)
Management Philosophy and Operating Style
233(1)
Organizational Structure
233(2)
Assignment of Authority and Responsibility
235(1)
Human Resource Policies and Procedures
235(1)
Risk Assessment
236(1)
The Accounting Information System
236(1)
Control Activities
237(2)
Performance Reviews
237(1)
Information Processing Controls
237(1)
Physical Controls
238(1)
Segregation of Duties
239(1)
Monitoring of Controls
239(1)
Limitations of Internal Control
240(1)
The Auditors' Consideration of Internal Control
241(1)
Obtaining an Understanding of Internal Control to Plan the Audit
241(8)
The Control Environment
242(1)
Risk Assessment
242(1)
The Accounting Information System
242(1)
Control Activities
243(1)
Monitoring of Controls
243(1)
Sources of Information about Internal Control
244(1)
Documenting the Understanding of Internal Control
244(5)
Assessing Control Risk
249(9)
Determining the Planned Assessed Level of Control Risk and Designing Additional Tests of Controls and the Planned Substantive Tests
249(1)
Performing Additional Tests of Controls
250(1)
Reassessing Control Risk and Modifying Planned Substantive Tests
251(1)
Documenting Information on the Assessed Level of Control Risk
251(1)
Decision Aids for Audit Program Modification
252(1)
Consideration of the Work of Internal Auditors
252(3)
Communication of Control-Related Matters
255(2)
Internal Control in the Small Company
257(1)
Chapter Summary
258(1)
Key Terms Introduced or Emphasized in Chapter 7
259(1)
Review Questions
260(1)
Questions Requiring Analysis
261(3)
Problems
264(4)
In-Class Team Case
268(3)
Appendix 7A Antifraud Programs and Control Measures
271(2)
Consideration of Internal Control in an Information Technology Environment
273(36)
Nature of IT-Based Systems
274(5)
Characteristics of Various Types of IT-Based Systems
275(3)
Impact of IT on the Audit Trail
278(1)
Internal Control in an IT Environment
279(10)
Organizational Structure of the Information System Function
279(3)
Computer-Based Fraud
282(1)
Internal Auditing in an IT Environment
283(1)
Control Activities in an IT System
284(1)
General Control Activities
285(2)
Application Control Activities
287(1)
User Control Activities
288(1)
Control in Microcomputer Systems
288(1)
The Auditor's Consideration of Internal Control in an IT Environment
289(6)
Obtaining an Understanding of IT-Based System Controls
289(1)
Documenting IT-Based System Controls
289(2)
Assessing Control Risk---Testing IT-Based System Controls
291(4)
Substantive Testing with Computers
295(2)
Using Audit Software: An Illustration
296(1)
Computer Service Centers and Outsourced Computer Processing
297(2)
Chapter Summary
299(1)
Key Terms Introduced or Emphasized in Chapter 8
300(2)
Review Questions
302(1)
Questions Requiring Analysis
303(1)
Problems
304(3)
In-Class Team Case
307(2)
Audit Sampling
309(50)
Comparison of Statistical and Nonstatistical Sampling
310(5)
Selecting a Random Sample
310(3)
Other Methods of Sample Selection
313(1)
Stratification
313(1)
Types of Statistical Sampling Plans
314(1)
Allowance for Sampling Risk (Precision)
314(1)
Sample Size
315(1)
Audit Sampling for Tests of Controls
315(2)
Sampling Risk for Tests of Controls
316(1)
Attributes Sampling
317(9)
Determine the Objective of the Test
317(1)
Define the Attributes and ``Deviation'' Conditions
317(1)
Define the Population
318(1)
Specify the Risk of Assessing Control Risk Too Low and the Tolerable Deviation Rate
318(1)
Estimate the Expected Population Deviation Rate
319(1)
Determine the Sample Size
319(1)
Select the Sample
320(1)
Test the Sample Items
320(1)
Evaluate the Sample Results
320(2)
Document the Sampling Procedure
322(1)
Detailed Illustration of Attributes Sampling
322(2)
Other Statistical Attributes Sampling Approaches
324(2)
Nonstatistical Attributes Sampling
326(1)
Audit Sampling for Substantive Tests
326(1)
Sampling Risk for Substantive Tests
326(1)
Classical Variables Sampling
327(8)
Mean-per-Unit Sampling
327(1)
Controlling Sampling Risk
327(1)
Determination of Sample Size
328(1)
Evaluation of Sample Results
329(1)
Illustration of Mean-per-Unit Estimation
330(3)
Difference and Ratio Estimation
333(1)
Illustration of Difference and Ratio Estimation
334(1)
Nonstatistical Sampling for Substantive Tests
335(3)
Illustration of Nonstatistical Sampling
336(2)
Chapter Summary
338(1)
Key Terms Introduced or Emphasized in Chapter 9
338(2)
Review Questions
340(1)
Questions Requiring Analysis
341(3)
Problems
344(3)
In-Class Team Case
347(1)
Appendix 9A Probability-Proportional-to-Size (PPS) Sampling
348(5)
Determination of Sample Size
348(1)
Controlling Sampling Risk
349(1)
Method of Sample Selection
349(1)
Evaluation of Sample Results
350(1)
Illustration of PPS Sampling
351(2)
Considerations in Using PPS Sampling
353(1)
Appendix 9B Audit Risk
353(2)
Key Terms Introduced or Emphasized in Chapter 9 Appendixes
355(1)
Questions and Problems for Chapter 9 Appendixes
355(1)
In-Class Team Case for Chapter 9 Appendixes
356(2)
Integrating Problem for Chapter 9 and the Appendixes
358(1)
Cash and Financial Investments
359(44)
Cash
359(8)
Sources and Nature of Cash
359(1)
The Auditors' Objectives in the Audit of Cash
360(1)
How Much Audit Time for Cash?
360(1)
Internal Control over Cash Transactions
360(1)
Internal Control over Cash Receipts
361(2)
Internal Control over Cash Disbursements
363(4)
Audit Documentation for Cash
367(1)
Audit of Cash
367(15)
Interim Audit Work on Cash
382(1)
Financial Investments
382(2)
The Need for Specialized Knowledge
382(1)
The Auditors' Objective in Examination of Financial Investments
383(1)
Internal Control over Financial Investments
383(1)
Internal Control Questionnaire
384(1)
Audit Program for Financial Investments
384(6)
Inherent Risks of Financial Investments
385(1)
Substantive Tests for Financial Investments
385(5)
Chapter Summary
390(1)
Key Terms Introduced or Emphasized in Chapter 10
390(1)
Review Questions
391(2)
Questions Requiring Analysis
393(3)
Problems
396(3)
In-Class Team Case
399(1)
Research and Discussion Case
400(1)
Ethics Case
401(2)
Accounts Receivable, Notes Receivable, and Revenue
403(66)
Receivables
403(9)
Sources and Nature of Accounts Receivable
403(1)
Sources and Nature of Notes Receivable
404(1)
The Auditors 'Objectives in Auditing Receivables and Revenue
404(1)
Internal Control of Accounts Receivable and Revenue
405(1)
Control Environment
405(1)
Risk Assessment
405(1)
Monitoring
405(1)
Revenue Cycle---Accounting System and Control Activities
406(3)
Internal Control over Notes Receivable
409(3)
Audit Documentation for Receivables and Revenue
412(1)
Audit of Receivables and Revenue
412(23)
Interim Audit Work on Receivables and Revenue
435(1)
Chapter Summary
435(1)
Key Terms Introduced or Emphasized in Chapter 11
436(1)
Review Questions
436(2)
Questions Requiring Analysis
438(3)
Problems
441(4)
In-Class Team Case
445(2)
Ethics Cases
447(1)
Appendix 11A Illustrative Audit Case: Keystone Computers & Networks, Inc.
448(1)
Part II: Consideration of Internal Control
448(15)
Obtaining and Documenting an Understanding of the Revenue and Cash Receipts Cycle
449(4)
Testing Controls and Assessing Control Risk
453(10)
Appendix 11A Problems
463(1)
Appendix 11B Illustrative Audit Case: Keystone Computers & Networks, Inc.
464(1)
Part III: Substantive Tests---Accounts Receivable and Revenue
464(4)
Appendix 11B Problems
468(1)
Inventories and Cost of Goods Sold
469(40)
Sources and Nature of Inventories and Cost of Goods Sold
470(1)
The Auditors 'Approach to Auditing Inventories and Cost of Goods Sold
470(1)
Internal Control over Inventories and Cost of Goods Sold
471(1)
Control Environment
471(1)
Risk Assessment
472(1)
Monitoring
472(1)
Purchases and Production Cycles---Accounting Systems and Control Activities
472(5)
Audit Documentation for Inventories and Cost of Goods Sold
477(1)
Audit of Inventories and Cost of Goods Sold
477(19)
Problems Associated with Inventory of First-Year Audit Clients
496(1)
Chapter Summary
496(1)
Key Terms Introduced or Emphasized in Chapter 12
497(1)
Review Questions
497(1)
Questions Requiring Analysis
498(4)
Problems
502(4)
In-Class Team Case
506(1)
Ethics Case
506(1)
Research and Discussion Case
507(2)
Property, Plant, and Equipment: Depreciation and Depletion
509(26)
The Auditors' Approach to Auditing Property, Plant, and Equipment
510(1)
Contrast with Audit of Current Assets
510(1)
Internal Control over Plant and Equipment
510(3)
Audit Documentation
513(1)
Initial Audits and Repeat Engagements
513(1)
Audit of Property, Plant, and Equipment
513(8)
Depreciation
521(4)
The Auditors' Perspective toward Depreciation
521(1)
The Auditors' Objectives in Auditing Depreciation
521(1)
Audit Program---Depreciation Expense and Accumulated Depreciation
522(1)
Testing the Client's Provision for Depreciation
523(1)
Examination of Natural Resources
523(1)
Examination of Intangible Assets
524(1)
Examination of Plant, Equipment, and Intangibles in Advance of the Balance Sheet Date
524(1)
Chapter Summary
525(1)
Key Terms Introduced or Emphasized in Chapter 13
525(1)
Review Questions
525(1)
Questions Requiring Analysis
526(3)
Problems
529(3)
In-Class Team Case
532(3)
Accounts Payable and Other Liabilities
535(34)
Accounts Payable
535(5)
Sources and Nature of Accounts Payable
535(1)
The Auditors' Approach to Auditing Accounts Payable
536(1)
Internal Control over Accounts Payable
536(2)
Audit Documentation for Accounts Payable
538(2)
Audit Program
540(11)
Other Liabilities
551(5)
Amounts Withheld from Employees' Pay
551(1)
Sales Taxes Payable
552(1)
Unclaimed Wages
552(1)
Customers' Deposits
552(1)
Accrued Liabilities
552(4)
Balance Sheet Presentation
556(1)
Time of Examination
556(1)
Chapter Summary
556(1)
Key Terms Introduced or Emphasized in Chapter 14
557(1)
Review Questions
557(2)
Questions Requiring Analysis
559(2)
Problems
561(2)
In-Class Team Case
563(2)
Appendix 14A Illustrative Audit Case: Keystone Computers & Networks, Inc.
565(1)
Part IV: Consideration of Internal Control
565(3)
Appendix 14A Problems
568(1)
Debt and Equity Capital
569(28)
Interest-Bearing Debt
569(2)
Sources and Nature of Interest-Bearing Debt
569(1)
The Auditors' Approach to Auditing Interest-Bearing Debt
570(1)
Assessment of the Inherent Risks Related to Interest-Bearing Debt
570(1)
Internal Control over Interest-Bearing Debt
570(1)
Audit Documentation
571(1)
Audit of Interest-Bearing Debt
571(7)
Time of Examination---Interest-Bearing Debt
578(1)
Equity Capital
578(3)
Sources and Nature of Owners' Equity
578(1)
The Auditors' Approach to Auditing Owners' Equity
579(1)
Internal Control over Owners' Equity
579(1)
Control of Capital Stock Transactions by the Board of Directors
579(1)
Independent Registrar and Stock Transfer Agent
579(1)
The Stock Certificate Book and Stockholder's Ledger
580(1)
Internal Control over Dividends
580(1)
Audit Documentation for Owners' Equity
581(1)
Audit Program---Capital Stock
581(3)
Retained Earnings and Dividends
584(1)
Financial Statement Presentation of Stockholders' Equity
585(1)
Time of Examination---Stockholders' Equity
585(1)
Audit of Partnerships and Sole Proprietorships
585(1)
Chapter Summary
586(1)
Key Terms Introduced or Emphasized in Chapter 15
587(1)
Review Questions
587(2)
Questions Requiring Analysis
589(2)
Problems
591(3)
In-Class Team Case
594(3)
Auditing Operations and Completing the Audit
597(38)
Auditing Operations
597(1)
The Auditors' Approach to Examining Operations
598(1)
Revenue
598(1)
Relationship of Revenue to Balance Sheet Accounts
598(1)
Miscellaneous Revenue
599(1)
Expenses
599(4)
Relationship of Expenses to Balance Sheet Accounts
599(1)
Substantive Tests for Selling, General, and Administrative Expenses
600(3)
The Audit of Payroll
603(4)
Internal Control over Payroll
603(2)
Description of Internal Control for Payroll
605(1)
Audit Program for Payroll
606(1)
Audit of the Statement of Cash Flows
607(1)
Completing the Audit
607(14)
Search for Unrecorded Liabilities
607(1)
Review the Minutes of Meetings
608(1)
Perform Final Analytical Procedures
608(1)
Perform Procedures to Identify Loss Contingencies
608(4)
Perform the Review for Subsequent Events
612(3)
Obtain Representation Letter
615(1)
Evaluate Audit Findings
616(3)
Review the Engagement
619(1)
Responsibilities for Other Information in the Financial Report
619(1)
Opinion Formulation and Report Issuance
620(1)
Communicate with the Audit Committee
620(1)
Post-Audit Responsibilities
621(1)
The Auditors' Subsequent Discovery of Facts Existing at the Date of Their Report
621(1)
Subsequent Discovery of Omitted Audit Procedures
621(1)
Chapter Summary
622(1)
Key Terms Introduced or Emphasized in Chapter 16
622(1)
Review Questions
623(1)
Questions Requiring Analysis
624(2)
Problems
626(6)
In-Class Team Case
632(1)
Research and Discussion Case
632(3)
Auditors' Reports
635(34)
Financial Statements
636(1)
Financial Statement Disclosures
636(1)
Comparative Financial Statements
636(1)
The Auditors' Standard Report
637(1)
Expression of an Opinion
638(15)
The Unqualified Opinion
639(5)
Qualified Opinions
644(3)
Adverse Opinions
647(1)
Disclaimer of Opinion
647(2)
Summary of Auditors 'Reports
649(1)
Two or More Report Modifications
649(3)
Different Opinions on Different Statements
652(1)
Reporting on Comparative Financial Statements
652(1)
Reports to the SEC
653(1)
Chapter Summary
653(1)
Key Terms Introduced or Emphasized in Chapter 17
654(1)
Review Questions
654(1)
Questions Requiring Analysis
655(2)
Problems
657(8)
In-Class Team Cases
665(3)
Research and Discussion Case
668(1)
Special Reports and Accounting and Review Services
669(28)
Special Reports
670(4)
Financial Statements Prepared for Use in Other Countries
674(1)
Audits of Personal Financial Statements
674(1)
Reviews of the Interim Information of Public Companies
675(4)
Review Services for Nonpublic Companies
679(3)
Accountants' Reports on Comparative Statements
682(1)
Letters for Underwriters
683(1)
Condensed Financial Statements
683(1)
Accounting Services
684(3)
Compilation Engagements for Financial Statements of Nonpublic Companies
684(2)
Other ``Association'' with the Financial Statements of Public Companies
686(1)
Chapter Summary
687(1)
Key Terms Introduced or Emphasized in Chapter 18
688(1)
Review Questions
688(1)
Questions Requiring Analysis
689(2)
Problems
691(4)
In-Class Team Case
695(1)
Research and Discussion Case
696(1)
Other Assurance Services
697(24)
Assurance Services
697(3)
The Demand for Assurance Services
699(1)
Attestation Standards
700(6)
The Criteria
701(2)
Attestation Risk and Materiality
703(1)
The Character of the Engagement
704(2)
Assurance Service Examples
706(8)
Assurance on Internal Control over Financial Reporting
706(2)
Assurance on Prospective Financial Statements
708(2)
Assurance on Compliance
710(1)
Assurance on Management's Discussion and Analysis
710(1)
Trust Services
711(2)
ElderCare Services
713(1)
Future Assurance Services
714(1)
Chapter Summary
714(1)
Key Terms Introduced or Emphasized in Chapter 19
715(1)
Review Questions
716(1)
Questions Requiring Analysis
716(2)
Problems
718(2)
In-Class Team Case
720(1)
Research and Discussion Case
720(1)
Internal, Operational, and Compliance Auditing
721(30)
Internal Auditing
721(7)
What Is the Purpose of Internal Auditing?
721(1)
Evolution of Internal Auditing
722(1)
Professional Standards of Internal Auditing
723(5)
Certification of Internal Auditors
728(1)
Operational Auditing
728(4)
Objective of Operational Audits
728(1)
General Approach to Operational Audits
729(3)
Compliance Auditing
732(11)
Attesting to Compliance with Laws and Regulations
732(3)
Compliance Auditing of Government Entities and Organizations
735(7)
Compliance Auditing---A Summary
742(1)
Chapter Summary
743(1)
Key Terms Introduced or Emphasized in Chapter 20
744(1)
Review Questions
745(1)
Questions Requiring Analysis
746(2)
Problems
748(1)
In-Class Team Case
749(2)
Index751

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