Auditing & Assurance Services
- Demonstrates how an understanding of the auditor’s responsibility related to fraud, maintaining a clear perspective, probing for details, and understanding the big picture are indispensable to effective auditing.
- Through real world experience, the author team supplies the necessary investigative tools for future auditors throughout the text.
- Connect: A highly reliable, easy-to-use homework and learning management solution that embeds learning science and award-winning adaptive tools to improve student results.

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Table of Contents

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Program Details

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 
A. Other Public Accounting Services 583
B. Professional Ethics 628
C. Legal Liability 676
D. Internal Audits, Governmental Audits, and Fraud Examinations 720
E. Overview of Sampling 762
F. Attributes Sampling 795
G. Variables Sampling 835
H. Auditing and Information Technology 883

Andersen: An Obstruction of Justice? C1
PTL Club—The Harbinger of Things to Come? C5
GM: Running on Empty? C11
Unhealthy Accounting at HealthSouth C14
KPMG: How Many Firms? C17
Something Went Sour at Parmalat C20
GE: How Much Are Auditors Paid? C23
Satyam Computer Services Ltd.—India’s Enron C26
Auditor Changes at Daily Journal Corporation C30
London Has Fallen C33
Lehman Brothers: Subprime Accounting? C34
Bernard L. Madoff: The Fraud of the Century C37
When the Music Stops: Crazy Eddie’s C40