Description
Book SynopsisAuditing & Assurance Services, Third International Edition, takes a truly international approach to auditing and reflects the most current auditing approaches by the major international audit firms and the most recent
International Financial Reporting Standards (IFRSs),
International Standards on Auditing (ISAs), other IAASB standards and the
IESBA Code of Ethics for Professional Accountants.
Table of ContentsPart I: Introduction to Assurance and Financial Statement Auditing
Chapter 1: An Introduction to Assurance and Financial Statement Auditing
Chapter 2: The Financial Statement Auditing Environment
Part II: Audit Planning and Basic Auditing Concepts
Chapter 3: Audit Planning, Types of Audit Tests and Materiality
Chapter 4: Risk Assessment
Chapter 5: Evidence and Documentation
Part III: Internal Control
Chapter 6: Internal Control in a Financial Statement Audit
Chapter 7: Auditing Internal Control over Financial Reporting
Part IV: Statistical and Non-statistical Sampling Tools for Auditing
Chapter 8: Audit Sampling: An Overview and Application to Tests of Controls
Chapter 9: Audit Sampling: An Application to Substantive Tests of Account Balances
Part V: Auditing Business Processes
Chapter 10: Auditing the Revenue Process
Chapter 11: Auditing the Purchasing Process
Chapter 12: Auditing the Human Resource Management Process
Chapter 13: Auditing the Inventory Management Process
Chapter 14: Auditing the Financing/Investing Process: Prepaid Expenses; Intangible Assets and Goodwill; and Property, Plant and Equipment
Chapter 15: Auditing the Financing/Investing Process: Long-term Liabilities, Stockholders' Equity and Income Statement Accounts
Chapter 16: Auditing the Financing/Investing Process: Cash and Investments
Part VI: Completing the Audit and Reporting Responsibilities
Chapter 17: Completing the Audit Engagement
Chapter 18: Reports on Audited Financial Statements
Part VII: Professional Responsibilities
Chapter 19: Professional Ethics, Independence and Quality Control
Part VIII: Assurance, Related Services and Internal Auditing
Chapter 20: Assurance, Related Services and Internal Auditing
