Auditing & Assurance Services

International Edition
By Eilifsen, Aasmund; Messier, William F.; Glover, Steven M. et al.

• Broschiertes Buch

Produktbeschreibung

Auditing & Assurance Services, Second International Edition combines a genuine international perspective and relevant international regulatory requirements with a conceptual and systematic approach to auditing. This fully up-to-date textbook provides students with the most current concepts of auditing and professional requirements.
What's new:
New 'Practice Insight' boxes provide students with engaging snippets of auditing in real life to help them understand the practical nature of the subject
Increased coverage of corporate governance, litigation, the impact of the global financial crisis on auditors, auditing of accounting estimates, and of group financial statements
New and updated end of chapter problems, discussion cases and internet assignments designed to challenge students and test their understanding
All chapters have been updated with the new set of clarified ISAs and the clarified International Standard on Quality Control
The text is also fully compliant with the revised Code of Ethics for Professional Accountants

Produktdetails

• Verlag: McGraw-Hill Higher Education
• 2nd ed.
• Seitenzahl: 720
• Erscheinungstermin: 27. Mai 2011
• Englisch
• Abmessung: 264mm x 198mm x 37mm
• Gewicht: 1422g
• ISBN-13: 9780077122508
• ISBN-10: 007712250X
• Artikelnr.: 28210889

Inhaltsangabe

PART I INTRODUCTION TO FINANCIAL STATEMENT AUDITING
Chapter 1: An Introduction to Assurance and Financial Statement Auditing
Chapter 2: The Financial Statement Auditing Environment
PART II BASIC AUDITING CONCEPTS: RISK ASSESSMENT, MATERIALITY, AND EVIDENCE
Chapter 3: Risk Assessment and Materiality
Chapter 4: Audit Evidence and Audit Documentation
PART III PLANNING THE AUDIT AND INTERNAL CONTROL
Chapter 5: Audit Planning and Types of Audit Tests
Chapter 6: Internal Control in a Financial Statement Audit
Chapter 7: Auditing Internal Control over Financial Reporting
PART IV STATISTICAL AND NON-STATISTICAL SAMPLING TOOLS FOR AUDITING
Chapter 8: Audit Sampling: An Overview and Application to Tests of Controls
Chapter 9: Audit Sampling: An Application to Substantive Tests of Account Balances
PART V AUDITING BUSINESS PROCESSES
Chapter 10: Auditing the Revenue Process
Chapter 11: Auditing the Purchasing Process
Chapter 12: Auditing the Human Resource Management Process
Chapter 13: Auditing the Inventory Management Process
Chapter 14: Auditing Financing Process: Prepaid Expenses and Property, Plant and Equipment
Chapter 15: Auditing Financing Process: Long Term Liabilities, Stockholders Equity and Income Statement Accounts
Chapter 16: Auditing Financing Process :Cash and Investments
PART VI COMPLETING THE AUDIT AND REPORTING RESPONSIBILITIES
Chapter 17: Completing the Engagement
Chapter 18: Reports on Audited Financial Statements
PART VII PROFESSIONAL RESPONSIBILITIES
Chapter 19: Professional Ethics, Independence and Quality Control
PART VIII ASSURANCE, RELATED SERVICES AND INTERNAL AUDITING SERVICES
Chapter 20: Assurance, Related Services and Internal Auditing