Opis: Auditing and Assurance Services - Jerry Strawser, David Sinason, Robert J. Ramsay

Upon publication, this will be the most up-to-date auditing text on the market. It's been written so that it is current with all issues inherent in accounting and auditing practice, particularly in public accounting firms including coverage of the creation of the Public Companies Accounting Oversight Board, the passage of the Sarbanes-Oxley Act, and all of the major pronouncements and exposure drafts issued by the AICPA through Summer 2003. It's also a leader in fraud coverage and is accompanied by the Apollo Shoes Casebook, the only standalone FRAUD audit case on the market (available online on the text website). The text is also designed to provide flexibility for instructors; the twelve chapters focus on the auditing process, while the eight modules provide additional topics that can be taught at the instructor's discretion without interrupting the flow of the text.Part I: Auditing and Assurance Services in the 21st Century. 1. Auditing and Assurance Services 2. Professional Standards: "The Rules of the Road." 3. Management Fraud and Auditor Risk. 4. Planning the Engagement. 5. Internal Control Evaluation: Assessing Control Risk. Part II: Performing the Financial Audit. 6. Employee Fraud and the Audit of Cash. 7. Revenue Cycle and Accounts Receivable. 8. Purchasing Cycle and Accounts Payable. 9. Production Cycle and Inventory. 10. Finance and Investing Cycle. 11. Completing the Engagement. 12. Reports on Audited Financial Statements. Part III: Other Topics. A. Assurance, Attestation and Other Professional Services. B. Professional Ethics. C. Legal Liability. D. Governmental, Internal and Fraud Audits. E. An Introduction to Statistical Sampling. F. Test of Controls with Attribute Sampling. G. Test of Balances with PPS Sampling. H. Information Systems Auditing.

Szczegóły: Auditing and Assurance Services - Jerry Strawser, David Sinason, Robert J. Ramsay

Tytuł: Auditing and Assurance Services
Autor: Jerry Strawser, David Sinason, Robert J. Ramsay
Producent: McGraw-Hill
ISBN: 9780071113007
Rok produkcji: 2004
Ilość stron: 764
Oprawa: Miękka
Waga: 1.58 kg

Recenzje: Auditing and Assurance Services - Jerry Strawser, David Sinason, Robert J. Ramsay