Principles of Auditing and Other Assurance Services
The thirteenth edition of Principles of Auditing and Other Assurance Services provides a carefully balanced presentation of auditing and assurance theory and practice. Written in a clear and understandable manner, it is appropriate for students who have not had significant audit experience. The approach is to integrate auditing and assurance material with that of previous courses in accounting systems and financial and managerial accounting. Our primary goal is to provide a textbook well suited for the introductory one semester or one quarter auditing and assurance course. - Preface.
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The Role of the Public Accountant in
The Attestation Standards
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accepted accounting principles accepted auditing standards accounting records accounts payable accounts receivable AICPA amount analytical procedures appropriate assessing control risk assets assurance attestation audit procedures audit program audit report audit risk audit working papers auditors balance sheet date bank cash receipts Chapter checks client company's compliance confirmation control activities Corporation cost count CPA firm customers December 31 Describe determine deviation rate disbursements disclosure discussed documents effectiveness employees engagement equipment estimate evaluate evidence examination example financial statement assertions financial statements fraud income internal auditing internal control issued ledger liability management's material misstatement ments notes operating opinion payroll percent performed physical inventory planning population prepared Primary Audit Objectives professional public accounting purchase responsibility revenue sampling risk securities substantive procedures substantive tests tests of controls tion transactions types users valuation year-end