MP Auditing and Assurance Services with OLC Premium Content Card
McGraw-Hill Higher Education, 2004 - Business & Economics - 764 pages
As of its publication date, this text is 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 instructors' discretion without interrupting the flow of the text.
89 pages matching control procedures in this book
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accepted accounting principles accepted auditing standards account balance accounts receivable AICPA adapted amount analytical procedures assessing control risk assets assurance services Attestation Engagements attribute sampling audit documentation audit evidence audit procedures audit report audit risk balance sheet bank cash receipts checks company's confirmation control procedures cost count customers cycle December 31 detection risk determine disclosure employees estimate evaluation example Exhibit expense financial statements Fraud Examiners GAAP identify income incorrect acceptance independent internal auditors internal control inventory investment LEARNING OBJECTIVE liability loan material misstatement ment obtain operations opinion payroll percent perform personnel planning population PPS sampling production professional purchase recorded responsibility revenue Review Checkpoints risk of assessing risk of incorrect risk too low sales invoices sampling risk Sarbanes-Oxley Act securities selection substantive procedures tests of controls tolerable deviation rate valuation variables sampling year-end