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As auditors, we are trained to investigate beyond appearances to determine the underlying facts―in other words, to look beneath the surface.
Language: English
ISBN-10: 1259573281
ISBN-13: 978-1259573286
ISBN-13: 9781259573286
Author: Timothy Louwers, Allen Blay, David Sinason, Jerry Strawser, Jay Thibodeau
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Table of Content:
Part ONE: The Contemporary Auditing Environment
1. Auditing and Assurance Services 1
2. Professional Standards 40
PART TWO: The Financial Statement Audit
3. Engagement Planning 75
4. Management Fraud and Audit Risk 117
5. Risk Assessment: Internal Control Evaluation 173
6. Employee Fraud and the Audit of Cash 227
7. Revenue and Collection Cycle 279
8. Acquisition and Expenditure Cycle 336
9. Production Cycle 394
10. Finance and Investment Cycle 443
11. Completing the Audit 500
12. Reports on Audited Financial Statements 540
PART THREE Stand-Alone Modules
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