Auditing: An Integrated Approach- Every chapter contains extensive changes to reflect the role information technology plays in all accounting systems, whether those systems are relatively small or complex.- The chapter on auditing in an IT environment is revamped to address how currenttechnologies impact the auditing process at all companies. - New chapter which explores various types of assurance services, including CPA, WebTrust, and ElderCare services. This provides a nice introduction to the demand for all types of assurance services, including audit services |
Contents
Wording | 47 |
PROFESSIONAL ETHICS | 75 |
Code of Professional Conduct | 81 |
Copyright | |
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Common terms and phrases
acceptable audit risk accepted accounting principles account balances accounts payable accounts receivable acquisition and payment AICPA amount analytical procedures assessed control risk assets audit evidence audit procedures audit program audit report audit tests auditing standards auditor balance sheet date balance-related audit objectives cash disbursements cash receipts chapter checks client collection cycle confirmation controls and substantive cost CPA firm December 31 details of balances detection risk determine discussed duplicate sales invoice effect employees engagement evaluate Examine example exception rate expense Figure financial statements fraud GAAP Hillsburg identify included independent inherent risk internal control inventory ledger liability material misstatements ments obtain payment cycle percent perform population recorded Required responsibility sales and collection selected shipping documents substantive tests tests of controls tests of details tests of transactions tion tolerable misstatement transaction-related audit objectives trial balance types vendors verify