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Overview

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An integrated, up-to-date approach to auditing and assurance services

Comprehensive and up-to-date, including discussion of new standards, codes, and concepts, Auditing and Assurance Services: An Integrated Approach, 17th Edition presents an integrated approach to auditing that details the process from start to finish. Based on the authors’ belief that the fundamental concepts of auditing center on the nature and amount of evidence that auditors should gather in specific engagements, 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 can successfully conduct an audit according to a financial reporting framework.

 

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Table of contents

PART 1: THE AUDITING PROFESSION

1. The Demand for Audit and Other Assurance Services

2. The CPA Profession

3. Audit Reports

4. Professional Ethics

5. Legal Liability

 

PART 2: THE AUDIT PROCESS

6. Audit Responsibilities and Objectives

7. Audit Evidence

8. Audit Planning and Materiality

9. Assessing the Risk of Material Misstatement

10. Assessing and Responding to Fraud Risks

11. Internal Control and Coso Framework

12. Assessing Control Risk and Reporting on Internal Controls

13. Overall Audit Strategy and Audit Program

 

PART 3: APPLICATION OF THE AUDIT PROCESS TO THE SALES AND COLLECTION CYCLE

14. Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions

15. Audit Sampling for Tests of Controls and Substantive Tests of Transactions

16. Completing the Tests in the Sales and Collection Cycle: Accounts Receivable

17. Audit Sampling for Tests of Details of Balances

 

PART 4: APPLICATION OF THE AUDIT PROCESS TO OTHER CYCLES

18. Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable

19. Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts

20. Audit of the Payroll and Personnel Cycle

21. Audit of the Inventory and Warehousing Cycle

22. Audit of the Capital Acquisition and Repayment Cycle

23. Audit of Cash and Financial Instruments

 

PART 5: COMPLETING THE AUDIT

24. Completing the Audit

 

PART 6: OTHER ASSURANCE AND NONASSURANCE SERVICES

25. Other Assurance Services

26. Internal and Governmental Financial Auditing and Operational Auditing

 

 

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