Auditing and Assurance Services

3 Rev ed
ISBN: 978-0-07-337936-4
Verlag: McGraw-Hill Education - Europe

Buch, Englisch, 888 Seiten, Format (B × H): 226 mm x 281 mm, Gewicht: 2068 g

The inclusion of the newly released AS5 Auditing Standard makes this text 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 issued by the AICPA. 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 book’s 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.

Autoren/Hrsg.

Louwers, Timothy J.

Louwers, Timothy

Ramsay, Robert J.

Ramsay, Robert

Sinason, David

Strawser, Jerry R.

Strawser, Jerry

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Betriebliches Rechnungswesen

Inhaltsverzeichnis

Part I: The Contemporary Auditing EnvironmentChapter 1: Auditing and Assurance Services Chapter 2: Professional Standards Chapter 3: Management Fraud and Audit Risk Part II: The Financial Statement AuditChapter 4: Engagement Planning Chapter 5: Risk Assessment: Internal Control EvaluationAppendix 5A the Payroll CycleChapter 6: Employee Fraud and the audit of Cash Chapter 7: Revenue and Collection CycleFraud Cases: Extended Audit Procedures (SAS 99)Appendix 7A Internal Controls Appendix 7B Audit ProgramsChapter 8: Acquisition and Expenditure CycleFraud Case(s): Extended Audit Procedures (SAS 99)Appendix 8A Internal Controls Appendix 8B Audit ProgramsChapter 9: Production CycleFraud Case: Extended Audit Procedures (SAS 99)Appendix 9A Internal Controls Appendix 9B Audit ProgramsChapter 10: Finance and Investment CycleFraud Case: Extended Audit Procedures (SAS 99)Appendix 10A Internal Controls Appendix 10B Audit ProgramsChapter 11: Completing the Audit Chapter 12: Reports on Audited Financial Statements Part III: Other TopicsModule A: Other Public Accounting Services Module B: Professional EthicsAppendix: AICPA Interpretations of the Rules of ConductModule C: Legal Liability Module D: Internal, Governmental, and Fraud AuditsAppendix: Standards for the Professional Practice of Internal Auditing (abridged) Appendix: The Institute of Internal Auditors Code of Ethics Appendix: Professional Standards and Practices for Certified Fraud ExaminersModule E: Overview of Sampling Module F: Attribute Sampling Module G: Variables Sampling Module H: Information Systems AuditingComprehensive CasesAndersen: An Obstruction of Justice?Unhealthy Accounting at HealthSouthKPMG: How Many Firms?Something Went Sour at ParmalatTo Indemnify or Not to Indemnify: That is the QuestionGE: How Much Are Auditors Paid?

Über Autor(innen)

Louwers, Timothy
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.

Sinason, David
David H. Sinason is the PwC Professor of Accountancy at Northern Illinois University (NIU) and director of the NIU Internal Audit program.

Professor Sinason received a BS in engineering from the University of Illinois, a BS in History from Northern Illinois University, a BBA and MAcc in accounting from the University of North Florida, and a PhD in accounting from Florida State University. He has certifications as a certified public accountant, a certified internal auditor, a certified financial services auditor, and a certified fraud examiner. He also has certification in risk management assurance. Professor Sinason has written more than 50 articles, mostly in the areas of assurance services, fraud prevention and detection, and auditor liability.

Professor Sinason has taught in the areas of accounting information systems, auditing and assurance services, and financial accounting. He has received teaching awards at each of the universities where he has taught including the 20022003 Department of Accountancy and Northern Illinois University Awards for Excellence in Undergraduate Teaching.

Strawser, Jerry
Jerry R. Strawser is Executive Vice President and Chief Financial Officer at Texas A&M University and holds the KPMG Chair in Accounting.

Prior to his current appointment, Professor Strawser served as dean of Mays Business School at Texas A&M University, interim executive vice president and provost at Texas A&M University, interim dean of the C. T. Bauer College of Business at the University of Houston, and Arthur Andersen & Co. Alumni Professor of Accounting.

Professor Strawser has coauthored three textbooks and more than 60 journal articles. In addition to his academic experience, he had prior public accounting experience at two Big Five accounting firms. He has also developed and delivered numerous executive development programs to organizations such as AT&T, Centerpoint Energy, Continental Airlines, ConocoPhillips, Halliburton, KBR, KPMG, Minute Maid, PricewaterhouseCoopers, McDermott International, Shell, Southwest Bank of Texas, and the Texas Society of Certified Public Accountants. Professor Strawser is a certified public accountant in the state of Texas and earned his BBA and PhD in Accounting from Texas A&M University.