Auditing & Assurance Services, 3rd International Edition with ACL software CD

Auditing / Forensic Accounting

Auditing & Assurance Services, 3rd International Edition with ACL software CD

Edited by Aasmund Eilifsen · William Messier Jr · Steven Glover · Douglas Prawitt
McGraw Hill Higher Education November 2013

Specifications

ISBN-13
9780077143015
Publisher
McGraw Hill Higher Education
Publication
November 2013
Format
Paperback + CD-ROM , 752 pages
Jurisdiction
International ? Countri(es) for reference only

Details

Auditing & Assurance Services, Third International Edition, takes a truly international approach to auditing and reflects the most current auditing approaches by the major international audit firms and the most recentInternational Financial Reporting Standards (IFRSs), International Standards on Auditing (ISAs), other IAASB standards and the IESBA Code of Ethics for Professional Accountants. 

Features:

  • Expanded use of 'stop and think' phrases at key places throughout the chapters to encourage students to more fully internalize key concepts and facilitate deep learning. 
  • Clarified explanations and new easy-to-understand examples throughout the book.
  • Concise chapters with an enhanced focus on key concepts. For example, Chapters 2-5 have been completely reorganized and rewritten to improve clarity and flow. 
  • Improved end-of-chapter and supplementary materials throughout the book and on the Online Learning Centre.
  • A new Professional Judgement module to accelerate the development of professional judgement abilities in students. This module is based on the 2013 AAA Wildman Award winning KPMG Professional Judgment monograph, authored by Steve Glover and Doug Prawitt, in collaboration with KPMG leaders and partners Rob Chevalier, George Herrmann and Sam Ranzilla.

Table of Contents

PART I Introduction to assurance and financial statement auditing

  • An introduction to assurance and financial statement auditing 
  • The financial statement auditing environment

PART II Audit planning and basic auditing concepts

  • Audit planning, types of audit tests and materiality 
  • Risk assessment 
  • Evidence and documentation

PART III Internal control

  • Internal control in a financial statement audit 
  • Auditing internal control over financial reporting

PART IV Statistical and non-statistical sampling tools for auditing

  • Audit sampling: an overview and application to tests of controls 
  • Audit sampling: an application to substantive tests of account balances

PART V Auditing business processes

  • Auditing the revenue process 
  • Auditing the purchasing process 
  • Auditing the human resource management process 
  • Auditing the inventory management process 
  • Auditing the financing/investing process: prepaid expenses; intangible assets and goodwill; and property, plant and equipment 
  • Auditing the financing/investing process: long-term liabilities, stockholders' equity and income statement accounts 
  • Auditing the financing/investing process: cash and investments

PART VI Completing the audit and reporting responsibilities

  • Completing the audit engagement 
  • Reports on audited financial statements

PART VII Professional responsibilities

  • Professional ethics, independence and quality control

PART VIII Assurance, related services and internal auditing

  • Assurance, related services and internal auditing

About the Author

Aasmund Eilifsen is Professor in the Department of Accounting, Auditing and Law at the Norwegian School of Economics.

William F. Messier Jr. is the Kenneth and Tracy Knauss Professor of Accounting at the University of Nevada, Las Vegas and the PricewaterhouseCoopers Professor II at the Norwegian School of Economics and Business Administration.

Steven M. Glover is the Mary & Ellis Professor of Accounting at the Marriott School of Management, Brigham Young University.

Douglas F. Prawitt is the Glen Ardis Professor of Accountancy at the Marriott School of Management, Brigham Young University.

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