Auditing and Assurance Services with Apollo Shoes Casebook and PowerWeb: Enron / Edition 10

Auditing and Assurance Services with Apollo Shoes Casebook and PowerWeb: Enron / Edition 10

by Jack C. Robertson, Timothy J. Louwers
     
 

ISBN-10: 007282963X

ISBN-13: 9780072829631

Pub. Date: 04/10/2002

Publisher: McGraw-Hill Companies, The

The Tenth Edition of Auditing continues to provide students a balanced presentation of auditing concepts and procedures. The text reflects the challenges inherent in accounting and auditing practice, particularly in public accounting firms. The text is designed to provide flexibility for instructors; the thirteen chapters focus on the Auditing Process while the

Overview

The Tenth Edition of Auditing continues to provide students a balanced presentation of auditing concepts and procedures. The text reflects the challenges inherent in accounting and auditing practice, particularly in public accounting firms. The text is designed to provide flexibility for instructors; the thirteen chapters focus on the Auditing Process while the eight modules provide additional topics. There are three main approaches to teaching auditing, which you need to understand to match customer needs with our texts: 1. The Balance Sheet Approach-smallest market segment and more traditional, which teaches the audit procedures by using the individual balance sheet (and related income statement) accounts. Our Whittington/ Pany text is the only one left in this segment. 2. The Audit Risk Model. This is an emerging area in auditing that considers audit risk, which is the probability that an auditor will give an inappropriate opinion on financial statements. 3. The Cycles Approach, which was first introduced by the market-leading textbook written by Arens/Loebbecke (Prentice Hall). Cycles are sets of accounts and business activities that go together in an accounting system. This is where Robertson fits in the market.

Product Details

ISBN-13:
9780072829631
Publisher:
McGraw-Hill Companies, The
Publication date:
04/10/2002
Edition description:
10TH PKG
Product dimensions:
8.70(w) x 11.20(h) x 1.50(d)

Table of Contents

The Audit Process
1 Auditing and Assurance Services
2 Professional Standards: "The Rules of the Road"
3 Reports on Audited Financial Statements
4 Materiality and Risk
5 Audit Planning
6 Internal Control Evaluation: Assessing Control Risk
7 Fraud Awareness Auditing: SAS No. 82 and Beyond
8 Revenue and Collection Cycle
9 Acquisition and Expenditure Cycle
10 Production and Payroll Cycle
11 Finance and Investment Cycle
12 Completing the Audit
Other Topics
A Assurance and Other Services
B Professional Ethics
C Legal Liability
D Operational Auditing: Governmental and Internal Audits
E An Introduction to Statistical Sampling
F Test of Controls with Attribute Sampling
G Test of Balances with PPS Sampling
H Information Systems Auditing

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