Modern Auditing and Assurance Services: Assurance the Integrity of Financial Reporting / Edition 8

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Auditing counts!

With recent incidents at WorldCom, Enron, Xerox, Tyco, and other companies, auditing has never been so important. Auditing is perhaps our single best defense in ensuring the integrity of our financial reporting system.

That's why this new Eighth Edition of Boynton and Johnson's Modern Auditing focuses on decision making and the critical role auditors play in providing assurance about the integrity of the financial reporting system. Known for its clear writing and accessibility, this text provides comprehensive and integrated coverage of current developments in the environment, standards, and methodology of auditing.

* Real-world examples relate issues discussed in the chapter to ethics, audit decision making, and the integrity of the financial reporting system.
* Focus on Audit Decisions sections highlight key factors that influence an auditor's decisions.
* Includes discussion of the role of the Public Company Accounting Oversight Board (PCAOB) Auditing Standards, and a chapter feature highlights PCAOB standards that differ from Generally Accepted Auditing Standards for private companies.
* Expanded case material related to the integrated audit case (Mt. Hood Furniture) provides a variety of databases that allow students to utilize generalized audit software (IDEA) to accomplish various audit tasks. Multiple databases allow the case to be reused with different data from term to term.
* A flowchart style chapter preview begins each chapter.
* Chapter summaries reinforce important audit decisions included in the chapter.
* End-of-chapter material organized by audit decisions provides a clear link between audit decisions discussed in each chapter and the problem material.

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Product Details

  • ISBN-13: 9780471230113
  • Publisher: Wiley
  • Publication date: 6/9/2005
  • Edition description: REV
  • Edition number: 8
  • Pages: 1056
  • Product dimensions: 8.20 (w) x 10.00 (h) x 1.70 (d)

Meet the Author

William C. Boynton, Ph.D., CPA received his doctorate inaccounting from Michigan State University. He is professor emeritusof accounting at California Polytechnic State University at SanLuis Obispo where he formerly served as dean and head of theAccounting Department. He has served on the audit staffs of twointernational public accounting firms. He has also served as aregional chairperson of the Auditing Section of the AmericanAccounting Association, and on a variety of committees for theAmerican Accounting Association and the  Federation of Schoolsof Accountancy. He is the author or coauthor of several articlesand committee reports on accounting and auditing, and has served ascodirector of the American Institute of Certified PublicAccountants, he has served on its Globalization Task Force and itsCommittees on Accounting Education, the 150-Hour Requirement, andAccounting Principles and Auditing Standards. He is a recipient ofthe California Society of Certified public Accountants FacultyExcellence Award.

Raymond N. Johnson, Ph.D., CPA received his doctorate inaccounting from the University of Oregon. He is a professor ofaccounting at Portland State University where he formerly served ashead of the Accounting Department, Assistant to the Vice Presidentfor Finance and Administration and Assistant to the Provost. He hasserved on the audit staffs of two international public accountingfirms and one local firm. He also served as a consultant to theAuditing Standards Board and was a member of the AICPA Control RiskAudit Guide Task Force. Dr. Johnson currently is a member of theOregon Board of Accountancy and he is a Past-President of theOregon Society of CPAs, a former member of AICPA Council (theAICPA's governing body). He led successful legislative andregulatory initiatives in Oregon to expand the pathways to earn theCPA designation. In addition, he has been an American Council onEducation Fellow and an Arthur Young McClelland MooresPost-Doctoral Fellow. Dr. Johnson is the recipient of a LeadershipAward from the Oregon Entrepreneurs Forum and the Earl WantlandOutstanding Business Professor at Portland State University.

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Table of Contents


1. Auditing and the Public Accounting Profession-Integrity ofFinancial Reporting.

2. Auditors' Responsibilities and Reports.

3. Professional Ethics.

4. Auditor's Legal Liability.


5. Overview of the Financial Statement Audit.

6. Audit Evidence.

7. Accepting the Engagement and Planning the Audit.

8. Materiality Decisions and Performing AnalyticalProcedures.

9. Audit Risk: Including the Risk of Fraud.

10. Understanding Internal Control .


11. Audit Procedures in Response to Assessed Risks: Tests ofControls.

12. Audit Procedures in Response to Assessed Risks: SubstantiveTests.

13. Audit Sampling.


14. Auditing the Revenue Cycle.

15. Auditing the Expenditure Cycle.

16. Auditing the Production and Personnel Services Cycles.

17. Auditing the Investing and Financing Cycles.

18. Auditing Investments and Cash Balances.

19. Completing the Audit / Post Audit Responsibilities.


20. Attest and Assurance Services, and Related Reports.

21. Internal, Operational, and Governmental Auditing .


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  • Anonymous

    Posted September 17, 2010

    Very useful!

    The book was in excellent condition, and the price fabulous!

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