Auditing and Assurance Services, Global Edition eBook (17e)

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About the book: For core courses in auditing.

An integrated, up-to-date approach to auditing and assurance services

Comprehensive and up-to-date, including discussion of new standards, codes, and concepts, Auditing and Assurance Services: An Integrated Approach presents an integrated approach to auditing that details the process from start to finish. Based on the authors’ belief that the fundamental concepts of auditing centre on the nature and amount of evidence that auditors should gather in specific engagements, the text’s primary objective is to illustrate auditing concepts using practical examples and real-world settings. Using key real audit decisions as their foundation, students can successfully conduct an audit according to a financial reporting framework.

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• PART 1: THE AUDITING PROFESSION
• 1. The Demand for Audit and Other Assurance Services
• 2. The CPA Profession
• 3. Audit Reports
• 4. Professional Ethics
• 5. Legal Liability
• PART 2: THE AUDIT PROCESS
• 6. Audit Responsibilities and Objectives
• 7. Audit Evidence
• 8. Audit Planning and Materiality
• 9. Assessing the Risk of Material Misstatement
• 10. Assessing and Responding to Fraud Risks
• 11. Internal Control and Coso Framework
• 12. Assessing Control Risk and Reporting on Internal Controls
• 13. Overall Audit Strategy and Audit Program
• PART 3: APPLICATION OF THE AUDIT PROCESS TO THE SALES AND COLLECTION CYCLE
• 14. Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions
• 15. Audit Sampling for Tests of Controls and Substantive Tests of Transactions
• 16. Completing the Tests in the Sales and Collection Cycle: Accounts Receivable
• 17. Audit Sampling for Tests of Details of Balances
• PART 4: APPLICATION OF THE AUDIT PROCESS TO OTHER CYCLES
• 18. Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable
• 19. Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts
• 20. Audit of the Payroll and Personnel Cycle
• 21. Audit of the Inventory and Warehousing Cycle
• 22. Audit of the Capital Acquisition and Repayment Cycle
• 23. Audit of Cash and Financial Instruments
• PART 5: COMPLETING THE AUDIT
• 24. Completing the Audit
• PART 6: OTHER ASSURANCE AND NONASSURANCE SERVICES
• 25. Other Assurance Services
• 26. Internal and Governmental Financial Auditing and Operational Auditing

• Guidance on the latest auditing standards, including the recently issued SAS No. 133, Clarity, and PCAOB standards.
• Extensive coverage of new auditor report guidelines, including a number of illustrations of auditor reports for different engagement circumstances (Chapter 3).
• Coverage of how data analytics and other advanced technologies are being used in all phases of the audit, spanning from initial planning through the completion of the audit.
• The text continues to cover financial instrument, service organisation control (SOC) reports, preparation service engagements, and professional skepticism and auditor judgement -- using examples to emphasise fraud and current auditing issues.
• Several chapters throughout the book, as well as homework problems, emphasise international issues, so students learn about auditing standards not only at home, but also around the world.
• Coverage of risk assessment procedures and understanding internal control as well as auditing asset impairment keep students abreast of developments in these important topics.
• Opening and Mid-Chapter Vignettes help students connect the important auditing concepts to real-world situations.
• Concept Checks in each chapter highlight short-answer questions to help students recap content covered within different sections.
• End-of-Chapter Discussion Questions and Problems lets instructors generate classroom discussion or assign homework about important topics addressed in each chapter. It includes:
  • New multiple-choice problems from Becker’s CPA exam preparation materials, providing an introduction to the CPA exam format and opportunity for early practice with CPA exam-style questions.
  • A new dataset featuring hypothetical company, JA Tire Manufacturing, gives students hands-on experience using various audit data analytics tools.
  • Research problems require students to conduct internet-based research to address various audit issues, exposing them to real audit-related decisions.
• Select problems using ACL allow students to see how audit software (Microsoft Excel) is used to perform specific types of audit tests.
• The annual report for the Hillsburg Hardware Company, including financial statements and other information, are used in examples throughout the text to illustrate chapter concepts.
• An integrated Pinnacle Manufacturing case, revised in the 17th Edition with new financial data, gives students hands-on experience and a better understanding of how the different parts of an audit form the auditing process.

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