Auditing: Concepts for a Changing Environment with IDEA Software / Edition 4

Auditing: Concepts for a Changing Environment with IDEA Software / Edition 4

by Larry E. Rittenberg, Bradley J. Schwieger
     
 

ISBN-10: 0324180233

ISBN-13: 9780324180237

Pub. Date: 04/30/2002

Publisher: Cengage Learning

The fourth edition of this text extends the coverage of the new approaches to the audit function from a systems and assurance services perspective. Business risk analysis and the evaluation of audit evidence is integrated throughout. This edition emphasizes professional services, analytical techniques, less audit sampling, and enhanced computer auditing approaches.

…  See more details below

Overview

The fourth edition of this text extends the coverage of the new approaches to the audit function from a systems and assurance services perspective. Business risk analysis and the evaluation of audit evidence is integrated throughout. This edition emphasizes professional services, analytical techniques, less audit sampling, and enhanced computer auditing approaches. The fourth edition also integrates IDEA professional audit software into the text and end-of-chapter problems.

Product Details

ISBN-13:
9780324180237
Publisher:
Cengage Learning
Publication date:
04/30/2002
Edition description:
Older Edition
Pages:
880
Product dimensions:
8.04(w) x 10.42(h) x 1.51(d)

Related Subjects

Table of Contents

Chapter 1: Assurance Services Introduction A. Need for Assurance B. The Special Role of Financial Statement Audits C. The Providers of Assurance Services D. Other Professional and Regulatory Organizations Chapter 2: Corporate Governance, Serving Client and Public Interests, and Audit Professionalism A. Corporate Governance: Serving Client and Public Interests B. Maintaining Professionalism: Standards C. Maintaining Professionalism: Ethical Framework D. Maintaining Professionalism: Ensuring Quality Chapter 3: The Audit Process A. Overview of Audit Process B. Materiality and Audit Risk C. Management Assertions D. Audit Evidence and Procedures Chapter 4: Understanding Business Risk: A Framework for Audit Planning A. Business Risk: Audit Implications B. Using Analytical Tools to Develop Expectations C. Risk Analysis: Auditor Responsibility for Detecting and Reporting Fraud and Other Misstatements D. Risk Analysis and the Conduct of the Audit Chapter 5: Evaluating the Integrity and Effectiveness of the Client'''s Control Systems A. A Framework for Control B. A Framework for Understanding and Evaluating Internal Controls C. Control Risk Assessment Chapter 6: Computer-Based Processing: Developing an Audit Assessment Approach A. Introduction B. General and Application Controls C. Overview of Control Risk Assessment Process D. Electronic Data Interchange and Electronic Commerce Chapter 7: Direct Tests of Account Balances A. Overview of Evidence for Directly Testing Financial Statement Items B. Audit Procedures C. Audit Programs and Documenting Audit Evidence Chapter 8: Auditing Computerized Information Systems A. Computer Audit Tools to Test Computer Processing B. Using the Computer to Help Test Accounting Records C. Unique Audit Approaches for Electronic Commerce D. Use of Personal Computing in Conducting an Audit Chapter 9: Auditing Revenue and Related Accounts A. Introduction B. Assessment of Environment Risk C. Substantive Testing in the Revenue Cycle Chapter 10: Audit Sampling A. Introduction B. Nonstatistical C. Probability Proportional to Size Sampling Chapter 11: Audit of Acquisition Cycle and Inventory A. Audit of the Acquisition Cycle B. Audit of Inventory and Cost of Goods Sold Chapter 12: Auditing Liquid Assets A. Introduction B. Audits of Cash Accounts C. Marketable Securities and Financial Instruments Chapter 13: Audit of Other Assets and Long-Term Financing A. Audit of Property, Plant, and Equipment B. Audits of Mergers and Acquisitions C. Audits of Financing Activities Chapter 14: Completing the Audit A. Final Review of the Audit B. Subsequent Events Chapter 15: Communicating Levels of Assurance A. Audits, Reviews, and Compilations of Historical Financial Statements B. Reports on Other Financial Information C. Reports on Non-Financial and Other Information Chapter 16: Professional Liability A. The Legal Environment Affecting Litigation against Auditors B. Legal Concepts C. Approaches to Mitigating Liability Exposure Chapter 17: Internal and Value-Added Auditing A. Internal Auditing B. Scope of Value-Added Internal Auditing C. Trends in Value-Added and Internal Auditing

Read More

Customer Reviews

Average Review:

Write a Review

and post it to your social network

     

Most Helpful Customer Reviews

See all customer reviews >