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Auditing & Assurance Services: A Systematic Approach, 12th Edition
ISBN10: 1264100671 | ISBN13: 9781264100675
© 2022
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The continuing rapid pace of change in auditing standards and practices, together with the recent emergence of audit data analytics and data visualization technologies, has had a significant effect on the auditing profession. In this ever-changing environment, it is crucial that students engage with their learning in a relevant real-world context, have access to hands on data analytics and visualization, and learn the importance of critical thinking and decision making through the lens of a systematic, risk-based approach.
PART 1: Introduction to Assurance andFinancial Statement Auditing
Chapter 1: An Introduction to Assurance and FinancialStatement Auditing
Chapter 2: The Financial Statement Auditing Environment
PART 2: Audit Planning and Basic Auditing Concepts
Chapter 3: Audit Planning, Types of Audit Tests, andMateriality
Chapter 4: Risk Assessment
Chapter 5: Evidence and Documentation
PART 3: Understanding and Auditing Internal Control
Chapter 6: Internal Control in a Financial Statement Audit
Chapter 7: Auditing Internal Control over FinancialReporting
PART 4: Statistical and Nonstatistical Sampling Toolsfor Auditing
Chapter 8: Audit Sampling: An Overview and Application toTests of Controls
Chapter 9: Audit Sampling: An Application to SubstantiveTests of Account Balances
PART 5: 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 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: Cashand Investments
PART 6: Completing the Audit and ReportingResponsibilities
Chapter 17: Completing the Audit Engagement
Chapter 18: Reports on Audited Financial Statements
PART 7: Professional Responsibilities
Chapter 19: Professional Conduct, Independence, and QualityManagement
Chapter 20: Legal Liability
PART 8: Assurance, Attestation, and Internal AuditingServices
Chapter 21: Assurance, Attestation, and Internal AuditingServices
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