Auditing and Assurance Services / Edition 6 available in Hardcover
As a result of recent audit scandals such as Enron and Worldcom, several new auditing standards have been enacted, making currency one of the most important issues in this market. Upon publication, this text will be the most up-to-date auditing text on the market. It’s been written so that it is current with all issues inherent in accounting and auditing practice, particularly in public accounting firms including coverage of the creation of the Public Companies Accounting Oversight Board, the passage of the Sarbanes-Oxley Act, and all of the major pronouncements issued by the AICPA through Summer 2005.
The Louwers text is also a leader in fraud coverage and is accompanied by the Apollo Shoes Casebookthe only standalone FRAUD audit case on the market (available at the book's Online Learning Center).
The text is also designed to provide flexibility for instructors; the twelve chapters focus on the auditing process while the eight modules provide additional topics that can be taught at the instructor’s discretion without interrupting the flow of the text.
|Product dimensions:||8.80(w) x 10.90(h) x 1.50(d)|
Table of Contents
Part I: The Contemporary Auditing Environment
Part II: The Financial Statement Audit
Chapter 4: Engagement PlanningChapter 5: Internal Control Evaluation
Appendix 5A the Payroll Cycle
Chapter 6: Employee Fraud and the audit of CashChapter 7: Revenue and Collection Cycle
Fraud Cases: Extended Audit Procedures (SAS 99)
Appendix 7A Internal ControlsAppendix 7B Audit Programs
Chapter 8: Acquisition and Expenditure Cycle
Fraud Case(s): Extended Audit Procedures (SAS 99)
Appendix 8A Internal Controls
Appendix 8B Audit ProgramsChapter 9: Production CycleFraud Case: Extended Audit Procedures (SAS 99)Appendix 9A Internal ControlsAppendix 9B Audit ProgramsChapter 10: Finance and Investment CycleFraud Case: Extended Audit Procedures (SAS 99)Appendix 10A Internal ControlsAppendix 10B Audit ProgramsChapter 11: Completing the AuditChapter 12: Reports on Audited Financial StatementsComprehensive Cases—Audit Issues:HealthSouth CorporationParmalat
Part III: Other TopicsModule A: Assurance and Other Public Accounting ServicesModule B: Professional EthicsAppendix: AICPA Interpretations of the Rules of ConductModule C: Legal LiabilityModule D: Internal, Governmental, and Fraud AuditsAppendix:: Standards for the Professional Practice of Internal Auditing (abridged)Appendix:: The Institute of Internal Auditors Code of EthicsAppendix: Professional Standards and Practices for Certified Fraud ExaminersModule E: Overview of SamplingModule F: Attribute SamplingModule G: Variables SamplingModule H: Information Systems Auditing