Auditing: integrated concepts and procedures
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
New York u.a.
Wiley
1991
|
| Ausgabe: | 5. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XXVIII, 900 S. |
| ISBN: | 047154440X |
Internformat
MARC
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| 245 | 1 | 0 | |a Auditing |b integrated concepts and procedures |c Donald H. Taylor ; G. William Glezen |
| 250 | |a 5. ed. | ||
| 264 | 1 | |a New York u.a. |b Wiley |c 1991 | |
| 300 | |a XXVIII, 900 S. | ||
| 336 | |b txt |2 rdacontent | ||
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| 338 | |b nc |2 rdacarrier | ||
| 650 | 4 | |a Datenverarbeitung | |
| 650 | 4 | |a Auditing | |
| 650 | 4 | |a Auditing |x Data processing | |
| 650 | 4 | |a Sampling (Statistics) | |
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Datensatz im Suchindex
| _version_ | 1804119544170545152 |
|---|---|
| adam_text | PART X THE AUDITING P
A. An Overview of Au
? Learning Objectives
Nature of Auditing
Distinction Between Auditing and Accounting
Types of Audits
Types of Auditors
Economics of Auditing
Certified Public Accounting Firms
Activities of CPA Firms
Structure of CPA Firms
£* Audit Reports ? Learning Objectives
Standard Unqualified Audit Report
Conditions Requiring a Departure
Audit Reports Other than Unqualified
Materiality
Discussion of Conditions Requiring a Departure
Unqualified Audit Report with Explanatory
Paragraph or Modified Wording
More than One Condition Requiring a Departure
or Modification
mJ Professional Ethics
? Learning Objectives
What Are Ethics?
Ethics in Business
Ethical Dilemmas
1 AICPA 15
2 Generally Accepted Auditing Standards 16
4 Statements on Auditing Standards 17
4 Quality Control 20
6 Securities and Exchange Commission 23
9 ? Review Questions 25
12 ? Multiple Choice Questions from CPA
13 Examinations 26
14 ? Discussion Questions and Problems 28
33
33 Number of Paragraphs in the Report 53
34 Negative Assurances 54
37 ? Summary 54
38 ? Review Questions 55
39 ? Multiple Choice Questions from CPA
43 Examinations 56
D Discussion Questions and Problems 57
47 ? Case 65
53
67
67 Special Need for Ethical Conduct in Professions 75
68 Ways CPAs Are Encouraged to Conduct
70 Themselves Professionally 76
71 Code of Professional Conduct 77
CONTENTS V
Independence 82
Integrity and Objectivity 88
Technical Standards 89
Confidentiality 90
Contingent Fees 91
Discreditable Acts 92
Advertising and Solicitation 93
Commissions and Referral Fees 94
4
TT Legal Liability ? Learning Objectives 107
Changed Legal Environment 108
Distinction Among Business Failure, Audit
Failure, and Audit Risk 109
Legal Concepts Affecting Liability 110
Definitions of Legal Terms 111
Liability to Clients 112
Liability to Third Parties Under Common Law 115
Civil Liability Under the Federal Securities
Laws 118
Criminal Liability 125
PART £ THE AUDITING PROCI
*J Audit Objectives ? Learning Objectives 140
Overall Objective 141
Financial Statement Cycles 148
Setting Audit Objectives for Accounts 152
How Audit Objectives Are Met 155
AJ Types of Evidence and D
D Learning Objectives 172
Nature of Evidence 172 t
Audit Evidence Decisions 174
Pursuasiveness of Evidence 175
Types of Audit Evidence 178
Integration of Evidence Concepts 182
wi —
Form of Practice and Name 95
Enforcement 96
? Review Questions 97
? Multiple Choice Questions from CPA
Examinations 97
? Discussion Questions and Problems 99
? Cases 102
107
Responsibilities for Confidentiality 127
The Profession s Response to Legal Liability 129
The Individual CPA s Response to Legal
Liability 130
Conclusion 130
? Review Questions 131
? Multiple Choice Questions from CPA
Examinations 132
? Discussion Questions and Problems 134
D Case 138
iSS
140
D Summary 158
? Review Questions 158
? Multiple Choice Questions from CPA
Examinations 160
? Discussion Questions and Problems 162
ocumentation 172
Working Papers 185
Vppendix A: Special Terms 193
? Review Questions 194
? Multiple Choice Questions from CPA
Examinations 195
? Discussion Questions and Problems 196
7
M Audit Planning and At
? Learning Objectives 204
Planning 204
Preplan the Audit 205
Obtain Background Information 208
Obtain Information About Client s Legal
Obligations 211
Analytical Procedures 213
Purposes and Timing of Analytical Procedures 213
Five Types of Analytical Procedures 216
Approach to Performing Analytical Procedures 222
Using Statistical Techniques and Computer
Software 226
Q
O Materiality and Risk _
? Learning Objectives 244
Materiality 245
Set Preliminary Judgment About Materiality 246
Allocate Preliminary Judgment About
Materiality to Segments (Tolerable
Misstatement) 249
Estimate Error and Compare 252
Risk 253
Jf The Study of the Client1
Assessment of Control B
? Learning Objectives 282
Client and Auditor Concerns 283
Basic Concepts 285
Typical Accounting System 285
Detailed Internal Control Objectives 287
Elements of the Internal Control Structure 289
The Control Environment 289
The Accounting System 291
Control Procedures 291
Overview of Obtaining an Understanding of
the Internal Control Structure and Assessing
Control Risk 297
lalytical Procedures 204
Appendix A: Common Financial Ratios 226
Short-Term Debt-Paying Ability 227
Short-term Liquidity 227
Ability to Meet Long-Term Debt Obligations
and Preferred Dividends 228
Operating and Performance Ratios 229
Illustration 231
? Review Questions 232
? Multiple Choice Questions from CPA
Examinations 233
D Discussion Questions and Problems 235
D Case 242
244
Inherent Risk 259
Other Materiality and Risk Considerations 263
? Summary 267
? Review Questions 267
? Multiple Choice Questions from CPA
Examinations 269
D Discussion Questions and Problems 270
D Case 278
s Internal Control Structure and
Lisk 282
Procedures to Obtain an Understanding 302
Assessing Control Risk 305
Tests of Controls 310
Appendix A: Illustrative Internal Verification
Procedures 313
Appendix B: Flowcharting Techniques 316
? Review Questions 320
? Multiple Choice Questions from CPA
Examinations 322
? Discussion Questions and Problems 323
? Cases 328
? Integrated Case Application 331
J. J Overall Audit Plan and
? Learning Objectives 334
Types of Tests 335
Relationship Between Tests and Evidence 340
Variation in Audit Plans 342
Design of the Audit Program 343
Summary of the Audit Process 351
PART 5 APPLICATION OF TH]
AND COLLECTION C
J. X Audit of the Sales and
? Learning Objectives 365
Nature of the Sales and Collection Cycle 366
Internal Controls and Tests of Transactions for
Sales 372
Sales Returns and Allowances 382
Internal Controls and Tests of Transactions
for Cash Receipts 382
Audit Tests for Uncollectible Accounts 385
JL m* Audit Sampling for Tesi
? Learning Objectives 408
Representative Samples 409
Statistical versus Nonstatistical Sampling 409
Random Selection 411
Nonprobabilistic Selection 416
Attributes Sampling 417
Use of Attributes Sampling in Auditing 419
Other Considerations 431
1?
JL mJ Completing the Tests in
Receivable ? Learning Objectives 450
Tests of Transactions 451
Relationship Between Internal Control and
Audit Objectives 452
Analytical Procedures 453
Tests of Details of Balances 455
Confirmation of Accounts Receivable 462
Audit Program 334
? Review Questions 355
? Multiple Choice Questions from CPA
Examinations 356
D Discussion Questions and Problems 358
D Case 363
E AUDITING PROCESS TO THE SALES
fCLE
Collection Cycle 365
Effect of Results of Tests of Transactions 385
Case Illustration—Hillsburg Hardware—Part I 386
? Review Questions 395
? Multiple Choice Questions from CPA
Examinations 396
D Discussion Questions and Problems 398
D Case 405
? Integrated Case Application 406
ts of Transactions 408
Case Illustration—Hillsburg Hardware—Part II 433
D Review Questions 441
? Multiple Choice Questions from CPA
Examinations 442
D Discussion Questions and Problems 443
D Case 448
? Integrated Case Application 448
the Sales and Collection Cycle: Accounts
450
Case Illustration—Hillsburg Hardware—Part III 469
? Review Questions 473
? Multiple Choice Questions from CPA
Examinations 474
D Discussion Questions and Problems 475
? Case 482
? Integrated Case Application 482
14
X ~ Audit Sampling for Te;
? Learning Objectives 489
Comparison with Attributes Sampling for Tests
of Transactions 489
Nature of the Problem for Tests of Details of
Balances 490
; Dollar Unit Sampling 493
J Appendix A: Variables Sampling 509
PART T AUDITING COMPLEX
1 5
JL %J Auditing Complex EDP
? Learning Objectives 532
Complexity of EDP Systems 533
Effect of EDP on Organizations 535
EDP Controls 539
Understanding the Internal Control Structure 541
Auditing Around the Computer 543
Auditing with Use of the Computer 543
PART J APPLICATION OF THE
CYCLES
JL O Audit of the Payroll and
? Learning Objectives 565
Nature of the Cycle 566
Tests of Transactions 571
Analytical Procedures 577
Tests of Details of Balances for Liability and
Expense Accounts 577
17
JL i Audit of the Acquisition
? Learning Objectives 591
Nature of the Cycle 592
Tests of Transactions 597
Accounts Payable 601
? Review Questions 611
sts of Details of Balances 489
Illustration Using Difference Estimation 514
Appendix B: Formulas for Dollar Unit Sampling 521
? Review Questions 523
? Multiple Choice Questions from CPA
Examinations 525
? Discussion Questions and Problems 526
EDP SYSTEMS
Systems 532
Microcomputer-Aided Auditing 550
Audit of Computer Service Centers 555
? Review Questions 556
? Multiple Choice Questions from CPA
Examinations 556
? Discussion Questions and Problems 558
: AUDITING PROCESS TO OTHER
Personnel Cycle 565
? Review Questions 581
? Multiple Choice Questions from CPA
Examinations 582
? Discussion Questions and Problems 583
? Case 589
and Payment Cycle 591
? Multiple Choice Questions from CPA
Examinations 613
? Discussion Questions and Problems 614
D Case 623
I Q
X O The Acquisition and Pj
Accounts ? Learning Objectives 626
Audit of Manufacturing Equipment 628
Audit of Prepaid Expenses 635
Audit of Accrued Liabilities 640
Audit of Operations 642
19
M. ^ Audit of the Inventory
? Learning Objectives 657
Functions in the Cycle and Internal Controls 658
Parts of the Audit of Inventory 661
Audit of Cost Accounting 662
Analytical Procedures 666
Tests of Details for Inventory 667
Physical Observation of Inventory 668
£ J Audit of the Capital Ac
? Learning Objectives 692
Notes Payable 693
Owners Equity 700
? Review Questions 706
21
m* M. Audit of Cash Balances
? Learning Objectives 713
Types of Cash Accounts 714
Cash in the Bank and Transaction Cycles 715
Audit of the General Cash Account 718
Audit of the Payroll Bank Account 729
Audit of Petty Cash 729
PART O COMPLETING THE Al
22
£*£m Completing the Audit -
? Learning Objectives 742
Review for Contingent Liabilities 743
Review for Subsequent Events 746
Final Evidence Accumulation 751
X CONTENTS
ivment Cycle: Verification of Selected
626
? Review Questions 648
? Multiple Choice Questions from CPA
Examinations 649
? Discussion Questions and Problems 651
? Cases 655
and Warehousing Cycle 657
Audit of Pricing and Compilation 671
Integration of the Tests 676
? Review Questions 678
? Multiple Choice Questions from CPA
Examinations 679
? Discussion Questions and Problems 681
? Case 690
quisition and Repayment Cycle 692
? Multiple Choice Questions from CPA
Examinations 707
? Discussion Questions and Problems 708
713
? Review Questions 730
D Multiple Choice Questions from CPA
Examinations 731
? Discussion Questions and Problems 732
? Case 740
JDIT AND OFFERING OTHER SERVICES
742
Evaluate Results 753
Communicate with the Audit Committee and
Management 759
Subsequent Discovery of Facts 760
? Review Questions 761
? Multiple Choice Questions from CPA
Examinations 763
m* ^J Other Engagements, Sei
i D Learning Objectives 771
Attestation Standards 772
Specific Elements, Accounts, or Items 776
Other Comprehensive Bases of Accounting 778
Debt Compliance Letters and Similar Reports 779
Internal Control Structure 781
Information Accompanying Basic Financial
Statements 782
£m^m Operational and Compli
D Learning Objectives 804
Operational Auditing 805
Differences Between Operational and Financial
Auditing 805
Effectiveness versus Efficiency 806
Relationship Between Operational Auditing and
Internal Controls 806
Types of Operational Audits 807
Who Performs Operational Audits 808
Independence and Competence of Operational
Auditors 811
Essential Terms Index
? Discussion Questions and Problems 765
rvices, and Reports 771
Compilation and Review Services 784
Review of Interim Financial Information 789
Prospective Financial Statements 791
? Review Questions 793
? Multiple Choice Questions from CPA
Examinations 794
? Discussion Questions and Problems 797
ance Auditing 804
Criteria for Evaluating Efficiency and
Effectiveness 812
Phases in Operational Auditing 813
Examples of Operational Audit Findings 815
Compliance Auditing 818
? Review Questions 822
? Multiple Choice Questions from CPA, IIA,
and CMA Examinations 823
? Cases 826
833
849
|
| any_adam_object | 1 |
| author | Taylor, Donald H. 1933- Glezen, G. W. |
| author_GND | (DE-588)131378538 |
| author_facet | Taylor, Donald H. 1933- Glezen, G. W. |
| author_role | aut aut |
| author_sort | Taylor, Donald H. 1933- |
| author_variant | d h t dh dht g w g gw gwg |
| building | Verbundindex |
| bvnumber | BV005329738 |
| classification_rvk | QQ 530 |
| ctrlnum | (OCoLC)495471856 (DE-599)BVBBV005329738 |
| dewey-full | 657.45 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657.45 |
| dewey-search | 657.45 |
| dewey-sort | 3657.45 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| edition | 5. ed. |
| format | Book |
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| geographic | USA (DE-588)4078704-7 gnd |
| geographic_facet | USA |
| id | DE-604.BV005329738 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-09T16:27:52Z |
| institution | BVB |
| isbn | 047154440X |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-003336172 |
| oclc_num | 495471856 |
| open_access_boolean | |
| owner | DE-473 DE-BY-UBG DE-N2 |
| owner_facet | DE-473 DE-BY-UBG DE-N2 |
| physical | XXVIII, 900 S. |
| publishDate | 1991 |
| publishDateSearch | 1991 |
| publishDateSort | 1991 |
| publisher | Wiley |
| record_format | marc |
| spelling | Taylor, Donald H. 1933- Verfasser (DE-588)131378538 aut Auditing integrated concepts and procedures Donald H. Taylor ; G. William Glezen 5. ed. New York u.a. Wiley 1991 XXVIII, 900 S. txt rdacontent n rdamedia nc rdacarrier Datenverarbeitung Auditing Auditing Data processing Sampling (Statistics) Wirtschaftsprüfung (DE-588)4066505-7 gnd rswk-swf Revision (DE-588)4049673-9 gnd rswk-swf Rechnungsprüfung (DE-588)4048731-3 gnd rswk-swf USA (DE-588)4078704-7 gnd rswk-swf Wirtschaftsprüfung (DE-588)4066505-7 s DE-604 USA (DE-588)4078704-7 g Rechnungsprüfung (DE-588)4048731-3 s Revision (DE-588)4049673-9 s 1\p DE-604 Glezen, G. W. Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=003336172&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Taylor, Donald H. 1933- Glezen, G. W. Auditing integrated concepts and procedures Datenverarbeitung Auditing Auditing Data processing Sampling (Statistics) Wirtschaftsprüfung (DE-588)4066505-7 gnd Revision (DE-588)4049673-9 gnd Rechnungsprüfung (DE-588)4048731-3 gnd |
| subject_GND | (DE-588)4066505-7 (DE-588)4049673-9 (DE-588)4048731-3 (DE-588)4078704-7 |
| title | Auditing integrated concepts and procedures |
| title_auth | Auditing integrated concepts and procedures |
| title_exact_search | Auditing integrated concepts and procedures |
| title_full | Auditing integrated concepts and procedures Donald H. Taylor ; G. William Glezen |
| title_fullStr | Auditing integrated concepts and procedures Donald H. Taylor ; G. William Glezen |
| title_full_unstemmed | Auditing integrated concepts and procedures Donald H. Taylor ; G. William Glezen |
| title_short | Auditing |
| title_sort | auditing integrated concepts and procedures |
| title_sub | integrated concepts and procedures |
| topic | Datenverarbeitung Auditing Auditing Data processing Sampling (Statistics) Wirtschaftsprüfung (DE-588)4066505-7 gnd Revision (DE-588)4049673-9 gnd Rechnungsprüfung (DE-588)4048731-3 gnd |
| topic_facet | Datenverarbeitung Auditing Auditing Data processing Sampling (Statistics) Wirtschaftsprüfung Revision Rechnungsprüfung USA |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=003336172&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT taylordonaldh auditingintegratedconceptsandprocedures AT glezengw auditingintegratedconceptsandprocedures |