Auditing and Assurance Services - Brossura

Louwers, Timothy; Ramsay, Robert; Sinason, David; Strawser, Jerry; Thibodeau, Jay

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9781259095665: Auditing and Assurance Services

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ISBN 10: 1259095665 ISBN 13: 9781259095665

Casa editrice: McGraw-Hill Education, 2014

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Auditors are trained to investigate beyond appearances to determine the underlying facts―in other words, to look beneath the surface. The recent financial crisis has made this skill even more crucial to the business community. As a result of this recent crisis and of the financial statement accounting scandals that occurred at the turn of the century, understanding the auditor’s responsibility related to fraud, maintaining a clear perspective, probing for details, and understanding the big picture are indispensable to effective auditing. The author team of Louwers, Ramsay, Sinason, Strawser, and Thibodeau has dedicated years of experience in the auditing field to this new edition of Auditing & Assurance Services, supplying the necessary investigative tools for future auditors.

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L'autore:

Timothy J. Louwers is the Director of the School of Accounting and KPMG Eminent Professor in Accounting at James Madison University.<br>
Professor Louwers received his undergraduate and masters degrees from The Citadel and his PhD from Florida State University. Prior to beginning his academic career, he worked in public accounting with KPMG, specializing in financial, governmental, and information systems auditing. He is a certified public accountant (South Carolina and Virginia) and a certified information systems auditor. He is also certified in financial forensics.

Professor Louwerss research interests include auditors reporting decisions and ethical issues in the accounting profession. He has authored or coauthored more than 60 publications on a wide range of accounting, auditing, and technology-related topics, including articles in the Journal of Accounting Research, Accounting Horizons, the Journal of Business Ethics, Behavioral Research in Accounting, Decision Sciences, the Journal of Forensic Accounting, Issues in Accounting Education, the Journal of Accountancy, the CPA Journal, and Todays CPA. Some of his published work has been reprinted in Russian and Chinese. He is a respected lecturer on auditing and technology-related issues and has received teaching excellence awards from the University of Houston and Louisiana State University. He has appeared on both local and national television news broadcasts, including MSNBC and CNN news programs.

Contenuti:

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 Computerized 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