Auditors are trained to investigate beyond appearances to determine the underlyingfacts-in other words, to look beneath the surface. The recent financial crisis hasmade this skill even more crucial to the business community. As a result of this recentcrisis and of the financial statement accounting scandals that occurred at the turn ofthe century, understanding the auditor's responsibility related to fraud, maintaining aclear perspective, probing for details, and understanding the big picture are indispensableto effective auditing. The author team of Louwers, Ramsay, Sinason, Strawser,…mehr
Auditors are trained to investigate beyond appearances to determine the underlyingfacts-in other words, to look beneath the surface. The recent financial crisis hasmade this skill even more crucial to the business community. As a result of this recentcrisis and of the financial statement accounting scandals that occurred at the turn ofthe century, understanding the auditor's responsibility related to fraud, maintaining aclear perspective, probing for details, and understanding the big picture are indispensableto effective auditing. The author team of Louwers, Ramsay, Sinason, Strawser, andThibodeau has dedicated years of experience in the auditing field to this new edition ofAuditing & Assurance Services, supplying the necessary investigative tools for futureauditors.
Timothy J. Louwers is the Director of the School of Accounting and KPMG Eminent Professor in Accounting at James Madison University. Professor Louwers received his undergraduate and masters degrees from The Citadel and his PhD from Florida State University. Prior to beginning his academic career, he worked in public accounting with KPMG, specializing in financial, governmental, and information systems auditing. He is a certified public accountant (South Carolina and Virginia) and a certified information systems auditor. He is also certified in financial forensics. Professor Louwerss research interests include auditors reporting decisions and ethical issues in the accounting profession. He has authored or coauthored more than 60 publications on a wide range of accounting, auditing, and technology-related topics, including articles in the Journal of Accounting Research, Accounting Horizons, the Journal of Business Ethics, Behavioral Research in Accounting, Decision Sciences, the Journal of Forensic Accounting, Issues in Accounting Education, the Journal of Accountancy, the CPA Journal, and Todays CPA. Some of his published work has been reprinted in Russian and Chinese. He is a respected lecturer on auditing and technology-related issues and has received teaching excellence awards from the University of Houston and Louisiana State University. He has appeared on both local and national television news broadcasts, including MSNBC and CNN news programs.
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Part I: The Contemporary Auditing Environment Chapter 1: Auditing and Assurance Services Chapter 2: Professional Standards Appendix 2A Attestation Standards Part II: The Financial Statement Audit Chapter 3: Engagement Planning Chapter 4: Management Fraud and Audit Risk Appendix 4A Selected Financial Ratios Appendix 4B Sample Abridged Audit Plan Chapter 5: Risk Assessment: Internal Control Evaluation Appendix 5A Audit Plan Chapter 6: Employee Fraud and the Audit of Cash Appendix 6A Internal Control Questionnaires Appendix 6B Audit Plans Chapter 7: Revenue and Collection Cycle Fraud Cases: Extended Audit Procedures (AU 240) Appendix 7A Internal Control Questionnaires Appendix 7B Audit Plan Chapter 8: Acquisition and Expenditure Cycle Fraud Case(s): Extended Audit Procedures (ISA/AU 320) Appendix 8A Internal Control Questionnaires Appendix 8B Audit Plans Appendix 8B The Payroll Cycle Chapter 9: Production Cycle Fraud Case: Extended Audit Procedures (Standard 240) Appendix 9A Internal Control Questionnaires Appendix 9B Audit Plans Chapter 10: Finance and Investment Cycle Fraud Case: Extended Audit Procedures (AU 316) Appendix 10A Internal Control Questionnaires Appendix 10B Substantive Audit Plans Chapter 11: Completing the Audit Chapter 12: Reports on Audited Financial Statements Part III: Stand-Alone Modules Module A: Other Public Accounting Services Module B: Professional Ethics Module C: Legal Liability Module D: Internal, Governmental, and Fraud Audits Module E: Overview of Sampling Module F: Attribute Sampling Module G: Variables Sampling Module H: Auditing in a Computerized Environment Comprehensive Cases Andersen: An Obstruction of Justice? PTL Club-The Harbinger of Things to Come? GM: Running on Empty? Unhealthy Accounting at HealthSouth KPMG: How Many Firms? Something Went Sour at Parmalat GE: How Much Are Auditors Paid? Saytam Computer Services, Ltd.-India's Enron Index
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