Perhaps most importantly, this title is the only book on the market to fully integrate the Codification of the New Clarity Standards (including new section) issued by the Auditing Standards Board. As these standards will be effective for year-end audits after December 15, 2012, they will be covered on the CPA exam beginning in July 2013, when many current students will be taking the CPA exam after completing 150 hours of coursework.
In addition, the Louwers book also brings the real world into the classroom through the addition of extensive Auditing Insights involving real issues facing today's professionals as well as the updated Apollo Shoes Casebook, the only stand-alone fraud audit case on the market (available on the book's website, www.mhhe.com/louwers5e).
Throughout the revised text, the Louwers author team has updated each chapter to include the latest pronouncements, technology and case material for your auditing classes:
The book is also fully integrated with McGraw-Hill's Connect™ Accounting
The next evolution in online homework management and assessment, McGraw-Hill's Connect™ Accounting is an online assignment and assessment solution that connects you with the tools and resources you'll need to achieve success:
If you are interested in a straight-forward, interactive and eco-friendly knowledge acquisition process, the Louwers text can help. The book is now integrated fully with McGraw-Hill's Connect Accounting, you also receive access to a searchable, integrated online version of the textbook to help you successfully complete your work whenever and wherever you choose. If your instructor chooses to use McGraw-Hill's Connect™ Accounting with your course, you can purchase access from the Online Learning Center at www.mhhe.com/louwers5e.
Learn more about Auditing & Assurance Services, 5/e, by visiting www.mhhe.com/louwers5e today!
Le informazioni nella sezione "Riassunto" possono far riferimento a edizioni diverse di questo titolo.
Part I: The Contemporary Auditing Environment
Chapter 1: Auditing and Assurance Services
Chapter 2: Professional Standards
Appendix 2A Attestation Standards
Part II: The Financial Statement Audit
Chapter 3: Engagement Planning
Chapter 4: Management Fraud and Audit Risk
Appendix 4A Selected Financial Ratios
Appendix 4B Sample Abridged Audit Plan
Chapter 5: Risk Assessment: Internal Control Evaluation
Appendix 5A Audit Plan
Chapter 6: Employee Fraud and the Audit of Cash
Appendix 6A Internal Control Questionnaires
Appendix 6B Audit Plans
Chapter 7: Revenue and Collection Cycle
Fraud Cases: Extended Audit Procedures (AU 240)
Appendix 7A Internal Control Questionnaires
Appendix 7B Audit Plan
Chapter 8: Acquisition and Expenditure Cycle
Fraud Case(s): Extended Audit Procedures (ISA/AU 320)
Appendix 8A Internal Control Questionnaires
Appendix 8B Audit Plans
Appendix 8B The Payroll Cycle
Chapter 9: Production Cycle
Fraud Case: Extended Audit Procedures (Standard 240)
Appendix 9A Internal Control Questionnaires
Appendix 9B Audit Plans
Chapter 10: Finance and Investment Cycle
Fraud Case: Extended Audit Procedures (AU 316)
Appendix 10A Internal Control Questionnaires
Appendix 10B Substantive Audit Plans
Chapter 11: Completing the Audit
Chapter 12: Reports on Audited Financial Statements
Part III: Stand-Alone Modules
Module A: Other Public Accounting Services
Module B: Professional Ethics
Module C: Legal Liability
Module D: Internal, Governmental, and Fraud Audits
Module E: Overview of Sampling
Module F: Attribute Sampling
Module G: Variables Sampling
Module H: Auditing in a Computerised Environment
Comprehensive Cases
Andersen: An Obstruction of Justice?
PTL Club - The Harbinger of Things to Come?
GM: Running on Empty?
Unhealthy Accounting at HealthSouth
KPMG: How Many Firms?
Something Went Sour at Parmalat
GE: How Much Are Auditors Paid?
Saytam Computer Services, Ltd. India's Enron
Index
Le informazioni nella sezione "Su questo libro" possono far riferimento a edizioni diverse di questo titolo.
Spese di spedizione:
EUR 3,68
In U.S.A.
Descrizione libro Hardcover. Condizione: new. New. Fast Shipping and good customer service. Codice articolo Holz_New_0077520165
Descrizione libro Hardcover. Condizione: new. Brand New Copy. Codice articolo BBB_new0077520165
Descrizione libro Hardcover. Condizione: new. New Copy. Customer Service Guaranteed. Codice articolo think0077520165
Descrizione libro Hardcover. Condizione: new. New. Codice articolo Wizard0077520165
Descrizione libro Condizione: new. Codice articolo FrontCover0077520165
Descrizione libro Hardcover. Condizione: new. Buy for Great customer experience. Codice articolo GoldenDragon0077520165
Descrizione libro Hardcover. Condizione: Brand New. 5th hardback/cd-rom edition. 884 pages. 11.00x8.50x1.35 inches. In Stock. Codice articolo 0077520165
Descrizione libro Condizione: New. Book is in NEW condition. 4.89. Codice articolo 0077520165-2-1
Descrizione libro Condizione: New. New! This book is in the same immaculate condition as when it was published 4.89. Codice articolo 353-0077520165-new