Principles of Auditing
This is a presentation of audit theory and practice. Written in understandable language, it is appropriate for students with little auditing experience. It presents auditing concepts and attempts to make the relationship between auditing and accounting understandable. Case studies, new to this edition, focus on specific industries to emphasize the importance of having a thorough knowledge of the audit client's business and end-of-chapter questions require students to use the Internet to perform audit research. The book also includes discussion of international auditing standards and adopts a balance-sheet approach to auditing.
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The Role of the Auditor in the Professional Development for CPA Firm
Responsibilities of the Professional Staff Errors and Fraud
The Auditors Report
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accepted accounting principles accounting records accounts payable accounts receivable adjusting entry AICPA amount analytical procedures assessing control risk audit procedures audit program audit risk audit working papers auditing standards balance sheet date bank cash disbursements cash receipts Chapter checks client company's confirmation requests control account corporation CPA firm customers December 31 depreciation determine deviation rate documents employees engagement estimate evaluate evidence examination existence financial statement assertions fraud income independent auditors issued journal entries liability material misstatement notes receivable obtain an understanding operating payment payroll percent performed perpetual inventory physical inventory prepared presentation and disclosure Primary Audit Objectives professional public accounting purchase order receivables and sales reconcile Required responsibility revenue sales invoices sales transactions sampling risk securities selected serially numbered stockholders substantive tests tests of controls trial balance valuation vendors verify voucher year-end