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ISBN10: 1265221316 | ISBN13: 9781265221317
ISBN10: 1265221316
ISBN13: 9781265221317
* The estimated amount of time this product will be on the market is based on a number of factors, including faculty input to instructional design and the prior revision cycle and updates to academic research-which typically results in a revision cycle ranging from every two to four years for this product. Pricing subject to change at any time.
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The Principles of Auditing & Other Assurance Services provides a carefully balanced presentation of auditing theory and practice. Written in a clear and understandable manner, it is particularly appropriate for students who have had limited or no audit experience. The approach is to integrate auditing material with that of previous accounting financial, managerial, and systems courses. The authors organize the text around balance sheet accounts creating a straightforward and user-friendly way to address the risk assessment–based approach to auditing required by both U.S. and international standards.
Data analytics is addressed throughout the text with integrated exercises and problems that drive critical thinking and analysis. In conjunction, they incorporate software to drive these employability skills through the use of Tableau and IDEA software and data analytics questions posed in Connect.
1. The Role of the Public Accountant in the American Economy
2. Professional Standards
3. Professional Ethics
4. Legal Liability of CPAs
5. Audit Evidence and Documentation
6. Audit Planning, Understanding the Client, Assessing Risks, and Responding
7. Internal Control
8. Consideration of Internal Control in an Information Technology Environment
9. Audit Sampling
10. Cash and Financial Investments
11. Accounts Receivable, Notes Receivable, and Revenue
12. Inventories and Cost of Goods Sold
13. Property, Plant, and Equipment: Depreciation and Depletion
14. Accounts Payable and Other Liabilities
15. Debt and Equity Capital
16. Auditing Operations and Completing the Audit
17. Auditors’ Reports
18. Integrated Audits of Public Companies
19. Additional Assurance Services: Historical Financial Information
20. Additional Assurance Services: Other Information
21. Internal, Operational, and Compliance Auditing
2. Professional Standards
3. Professional Ethics
4. Legal Liability of CPAs
5. Audit Evidence and Documentation
6. Audit Planning, Understanding the Client, Assessing Risks, and Responding
7. Internal Control
8. Consideration of Internal Control in an Information Technology Environment
9. Audit Sampling
10. Cash and Financial Investments
11. Accounts Receivable, Notes Receivable, and Revenue
12. Inventories and Cost of Goods Sold
13. Property, Plant, and Equipment: Depreciation and Depletion
14. Accounts Payable and Other Liabilities
15. Debt and Equity Capital
16. Auditing Operations and Completing the Audit
17. Auditors’ Reports
18. Integrated Audits of Public Companies
19. Additional Assurance Services: Historical Financial Information
20. Additional Assurance Services: Other Information
21. Internal, Operational, and Compliance Auditing
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