Auditing and assurances services : an integrated approach /
"Auditing and Assurance Services examines the process of conducting an audit from start to finish. The text's primary objective is to illustrate auditing concepts using practical examples and real-world settings. Using key real audit decisions as their foundation, students will be able to...
| Other Authors: | , , , |
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| Format: | Book |
| Language: | English |
| Published: |
Harlow, Essex :
Pearson,
2024.
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| Edition: | Eighteenth edition. Global edition. |
| Subjects: | |
| Related Items: | Print version:
Auditing and assurances services |
| Classic Catalogue: | View this record in Classic Catalogue |
Table of Contents:
- The Demand for Audit and Other Assurance Services The CPA Profession Audit Reports Professional Ethics Legal Liability Audit Responsibilities and Objectives Audit Evidence Audit Planning and Materiality Assessing the Risk of Material Misstatement Assessing and Responding to Fraud Risks Internal Control and Coso Framework Assessing Control Risk and Reporting on Internal Controls Overall Audit Strategy and Audit Program – Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions Audit Sampling for Tests of Controls and Substantive Tests of Transactions Completing the Tests in the Sales and Collection Cycle: Accounts Receivable Audit Sampling for Tests of Details of BalancesAudit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts Audit of the Payroll and Personnel Cycle Audit of the Inventory and Warehousing Cycle Audit of the Capital Acquisition and Repayment Cycle Audit of Cash and Financial Instruments Completing the Audit Other Assurance Services Internal and Governmental Financial Auditing and Operational Auditing