Auditing and assurance services : international perspectives
Randal J. Elder
Bok · Engelsk · 2020
| Originaltittel | [ Auditing and assurance services .] Engelsk
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|---|---|
| Medvirkende | |
| Omfang | 839 sider : illustrasjoner, tabeller, figurer
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| Utgave | Global edition. - Seventeenth edition
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| Opplysninger | Contents -- Preface -- Part 1 The Auditing Profession -- Chapter 1 The demand for audit and other assurance services -- Learning Objectives -- Nature of Auditing -- Distinction Between Auditing and Accounting -- Economic Demand for Auditing -- Assurance Services -- Types of Audits -- Types of Auditors -- Certified Public Accountant -- Summary -- Essential Terms -- Review Questions -- Discussion Questions and Problems -- Chapter 2 The CPA Profession -- Learning Objectives -- Certified Public Accounting Firms; Structure of CPA Firms -- Sarbanes-Oxley Act and Public Company Accounting Oversight Board -- Securities and Exchange Commission -- American Institute of Certified Public Accountants (AICPA) -- International and U.S. Auditing Standards -- Organization of U.S. Auditing Standards -- Quality Control -- Summary -- Essential Terms -- Review Questions -- Discussion Questions and Problems -- Chapter 3 Other Assurance Services -- Learning Objectives -- Review, Compilation, and Preparation Services -- Review of Interim Financial Information for Public Companies -- Attestation Engagements; Reports on Controls at Service Organizations (SOC Reports) -- Prospective Financial Statements -- Agreed-upon Procedures Engagements -- Other Audits or Limited Assurance Engagements -- Summary -- Essential Terms -- Review Questions -- Discussion Questions and Problems -- Chapter 4 Internal and governmental financial Auditing and operational auditing -- Learning Objectives -- Internal Financial Auditing -- Governmental Financial Auditing -- Operational Auditing -- Summary -- Essential Terms -- Review Questions -- Discussion Questions and Problems -- Part 2 The Audit Process; Chapter 5 Audit Responsibilities and Objectives -- Learning Objectives -- Objective of Conducting an Audit of Financial Statements -- Management's Responsibilities -- Auditor's Responsibilities -- Professional Skepticism -- Professional Judgment -- Financial Statement Cycles -- Setting Audit Objectives -- Management Assertions -- Transaction-Related Audit Objectives -- Balance-Related Audit Objectives -- How Audit Objectives Are Met -- Summary -- Essential Terms -- Review Questions -- Discussion Questions and Problems -- Chapyer 6 Audit Evidence -- Learning Objectives -- Nature of Evidence; Audit Evidence Decisions -- Persuasiveness of Evidence -- Types of Audit Evidence -- Analytical Procedures -- Use of Data Analytics and Other Advanced Technologies -- Common Financial Ratios -- Audit Documentation -- Contents and Organization -- Summary -- Essential Terms -- Review Questions -- Discussion Questions and Problems -- Chapter 7 Audit Planning and Mateiarlity -- Learning Objectives -- Planning -- Accept Client and Perform Initial Audit Planning -- Understand the Client's Business and Industry -- Perform Preliminary Analytical Procedures -- Materiality. - This title is a Pearson Global Edition. The Editorial team at Pearson has worked closely with educators around the world to include content, which is especially relevant to students outside the United States. For core courses in auditing. 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.
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| Emner | |
| Dewey | |
| ISBN | 1292311983. - 9781292311982
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