Want to be an auditor and need to hone your investigating skills? This friendly guide gives you an easy-to-understand explanation of auditing - from gathering financial statements and accounting information to analyzing a client's financial position. It gives you what you need to ace an auditing course and begin a career today.
Want to be an auditor and need to hone your investigating skills? This friendly guide gives you an easy-to-understand explanation of auditing - from gathering financial statements and accounting information to analyzing a client's financial position. It gives you what you need to ace an auditing course and begin a career today.
Maire Loughran is a self-employed certified public accountant (CPA) who has prepared compilation, review, and audit reports for fifteen years. Additionally, she is a university professor of undergraduate- and graduate-level accounting classes.
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Introduction.
Part I: Getting an Auditing Initiation.
Chapter 1: Taking Auditing into Account.
Chapter 2: The Role of Auditing in Public Accounting.
Chapter 3: Understanding Professional Standards and Ethics.
Part II: Performing the Initial Auditing Steps.
Chapter 4: Getting Engaged: Preparing to Conduct an Audit.
Chapter 5: Assessing Audit Risk.
Chapter 6: Collecting and Documenting Audit Evidence.
Chapter 7: Auditing a Client's Internal Controls.
Chapter 8: Sampling the Records.
Part III: Auditing How a Client Conducts Business.
Chapter 9: The Revenue Process: Auditing How a Business MakesMoney.
Chapter 10: The Purchasing Process: Auditing How a BusinessSpends Money.
Chapter 11: The Human Resources Process: Auditing PersonnelPractices.
Chapter 12: Inventory Management: Auditing How a BusinessManages Its Products.
Part IV: Focusing on a Client's Finances.
Chapter 13: Auditing Fixed and Intangible Assets.
Chapter 14: Auditing Long-Term Liabilities and StockholderEquity.
Chapter 15: Auditing Cash and Investments.
Part V: Completing the Audit.
Chapter 16: Performing Final Due Diligence.
Chapter 17: Wrapping It Up: Issuing the Report.
Chapter 18: The Spectrum of Engagement Services.
Part VI: The Part of Tens.
Chapter 19: Ten Procedures to Obtain Audit Evidence.
Chapter 20: Ten Tips to Stay Educated in Audit Procedures.
