Auditing, Fifth Edition, focuses on the "practical method." This method emphasizes decision making through (1) problem recognition, (2) evidence collection and (3) evidence evaluation. For reinforcement purposes, a practice case within the text is included in chapters 6-21.
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Auditing Theory and Practice Standards
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accepted accounting principles accepted auditing standards account balance accounting ﬁrm accounts payable accounts receivable AICPA adapted amount analytical review audit program audit report audit risk balance sheet bank calculations cash receipts Chapter checks client concemed conﬁrmation control account control procedures control risk Corporation cost cycle December 31 decision deﬁned deviation rate directors disclosure documents engagement engagement letter errors ethics evaluation evidence example Exhibit expense ﬁeld ﬁle ﬁnancial statements ﬁnd ﬁrst ﬁxed assets ﬂow ﬂowchart GAAP govemment income intemal auditors intemal control inventory Kingston Company ledger liabilities material misstatements ments objectives obtain ofﬁce ofﬁcers operations opinion paragraph payroll percent performed personnel planning population practice prepared problems processing professional purchase records Required responsibility retum risk of incorrect Rule sales invoices sample Section securities signiﬁcant speciﬁc sufﬁcient test of controls transactions unaudited unqualiﬁed vouching year-end