U.s. Master Auditing Guide

Front Cover
The field of taxation of employee and executive compensation is complex, dynamic and ever-changing. CCH's U.S. Master Compensation Tax Guide unravels the complexity and explains in clear and concise language this critical area, providing practical and comprehensive guidance. The Guide covers the complicated compensation tax topic in a comprehensive yet practical, straightforward fashion that readers value and appreciate.
 

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Contents

Introduction 101
2
Legal Liability 103
8
Reviews and Compilations 109
14
Managing the Internal Auditing Department 115
20
External Auditors Responsibilities Regarding Fraud 119
27
IT and the Auditor 122
33
Chapter 2Standards of Professional Conduct
39
AICPA Rules of Conduct 203
55
Electronic Commerce WebTrust 1106
455
Summary 1111
461
Courtroom Etiquette 1212
463
Expert Witnessing Becomes Popular 1204
470
Evidence and Computer Technology 1208
478
Federal Rules of Evidence 1211
485
Measuring Damages 1213
492
Future Trends in Forensic Accounting 1217
498

SEC Enforcement Rules 206
66
Independence Standards Board 209
75
Strengthening Auditor Independence PostSarbanesOxley Act 213
87
Chapter 1
91
Summary 216
93
Introduction If 102 Standards of Professional Conduct If 103 Legal Liability
95
ThirdParty Liability 304
108
Statutory Civil Liability 305
114
Statutory Criminal Liability 306
121
Chapter 4Quality Control Standards
127
Peer Review for Small Firms 403
134
Internal Auditing Quality Control 405
143
Planning the Financial Audit
147
Audit Preparation Stage 503
159
Audit Staff Supervision 504
172
Final Assessment of Control Risk and Risk of Material
175
Management Assertions 603
179
Substantive Tests 606
185
Competence of Evidential Matter 609
191
Using the Work of the Internal Auditor 612
200
Audit Programs 615
204
Interpretation of AICPA Independence Rule
210
Illegal Acts by Clients 619
212
Chapter 7Reaching Conclusions
219
Auditing Accounts Receivable 703
252
Auditing Accounts Payable 704
261
Related Party Transactions 708
267
Summary 714
277
Reporting Considerations
279
Special Reporting Considerations 804
302
Report of Independent Registered Public Accounting Firms 805
316
Reviews and Compilations
321
Compilations 903
331
Special Compilation Circumstances 904
337
Reviews 905
354
Additional Review Issues 906
368
Review Report According to PCAOB Standards 907
377
Audits of Specified Elements Accounts or Items of a Financial
391
Compliance with Aspects of Contractual Agreements or Regulatory
399
Financial Presentations Prepared to Comply with Contractual
405
Financial Information Presented in Prescribed Forms or Schedules
412
Attestation of and Report on Internal Control Public
433
Chapter 11New or Proposed Assurance Services
439
Information Systems Reliability 1105
449
Minimum Income Probes 1303
504
Tracing Assets 1307
522
The Modem Internal Auditing Function 1402
528
Future Trends in Internal Auditing 1404
540
Summary 1405
547
Interactions with the Organizations External Auditor 1504
556
The Audit Committee 1507
563
Summary 1508
569
RiskBased Audit Planning 1603
577
FactFinding Interviews 1605
591
Chapter 17Reporting Internal Audit Assignment Results
593
Editing and Proofreading the Report 1705
599
Chapter 18Operational Auditing
623
Summary 1808
642
Control SelfAssessment 1903
648
SarbanesOxley Treatment of Internal Control 1905
655
Contracts 1907
661
Summary 1908
667
External Auditors Responsibilities 2004
680
Detecting Cooked Books 2006
698
Financial Statement Fraud Risk Factors 2007
704
Ratio Analysis 2010
710
Selected Indicia of Fraud 2013
718
Introduction 2101
723
2106
733
Guidelines 2112
741
Integrating Analytical Procedures and Sampling Into Audit Tests
745
Audit Testing Decisions 2205
753
Conducting a Variable Sampling Test 2207
759
Chapter 23IT and the Auditor
765
IT Control Frameworks 2304
774
Variety of IT Systems 2305
780
IT Auditing Organizations 2307
786
Chapter 24International Auditing Standards
793
Global Convergence of Auditing Standards 2405
833
Chapter 25Government Auditing
837
Summary 2505
870
Corporate Governance 2604
879
Future of the Accounting Profession 2607
898
The Institute of Internal AuditorsCode of Ethics
905
Possible Performance Measures
917
Index
925
Copyright

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