Auditing: an integrated approach
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Englewood Cliffs, NJ
Prentice-Hall
1994
|
| Ausgabe: | 6. ed. |
| Schriftenreihe: | Prentice-Hall series in accounting
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XVII, 798 S. |
| ISBN: | 013289100X |
Internformat
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Datensatz im Suchindex
| _version_ | 1804124166343884800 |
|---|---|
| adam_text | CONTENTS
PREFACE XV
PART 1 THE AUDITING PROFESSION
1 AN OVERVIEW OF AUDITING 1
Learning Objectives
Nature of Auditing . j
Distinction between Auditing and Accounting 3
Types of Audits 4
Types of Auditors 6
Economic Demand for Auditing 7
Certified Public Accountant q
Certified Public Accounting Firms 22
Activities of CPA Firms 22
Structure of CPA Firms 24
AICPA u
Ways CPAs Are Encouraged to Perform Effectively 26
Generally Accepted Auditing Standards 26
Statements on Auditing Standards 27
Quality Control 20
Securities and Exchange Commission 24
Essential Terms 25
Review Questions 26
Multiple Choice Questions from CPA Examinations 27
Discussion Questions and Problems 28
2 AUDIT REPORTS 33
Learning Objectives 33
Standard Unqualified Audit Report 34
Conditions Requiring a Departure from an Unqualified Audit Report 37
Audit Reports Other than Unqualified 3g
Materiality 39
Discussion of Conditions Requiring a Departure 42
Unqualified Audit Report with Explanatory Paragraph or
Modified Wording 4.7
More than One Condition Requiring a Departure or Modification 52
Number of Paragraphs in the Report 53
Negative Assurances 53
Auditor s Decision Process for Audit Reports 53
Summary 55
Essential Terms 55
Review Questions 55
Multiple Choice Questions from CPA Examinations 56
Discussion Questions and Problems 57
Case S3
V
3 PROFESSIONAL ETHICS 65
Learning Objectives 65
What Are Ethics? 65
Ethics in Business 67
Ethical Dilemmas 68
Special Need for Ethical Conduct in Professions 72
Ways CPAs Are Encouraged to Conduct Themselves Professionally 73
Code of Professional Conduct 74
Independence 79
Integrity and Objectivity 85
Technical Standards 85
Confidentiality 86
Contingent Fees 88
Discreditable Acts 89
Advertising and Solicitation 90
Commissions and Referral Fees 91
Form of Organization and Name 92
Enforcement 93
Essential Terms 93
Review Questions 94
Multiple Choice Questions from CPA Examinations 94
Discussion Questions and Problems 96
Cases 98
4 LEGAL LIABILITY 103
Learning Objectives 103
Changed Legal Environment 104
Distinction among Business Failure, Audit Failure, and Audit Risk 105
Legal Concepts Affecting Liability 106
Definitions of Legal Terms 107
Liability to Clients 109
Liability to Third Parties under Common Law 111
Civil Liability under the Federal Securities Laws 213
Criminal Liability 229
The Profession s Response to Legal Liability 222
The Individual CPA s Response to Legal Liability 222
Summary 123
Essential Terms 124
Review Questions 124
Multiple Choice Questions from CPA Examinations 125
Discussion Questions and Problems 127
Cases 130
PART 2 THE AUDITING PROCESS
5 AUDIT RESPONSIBILITIES AND OBJECTIVES 133
Learning Objectives 133
Objective of Conducting an Audit of Financial Statements 134
Management s Responsibilities 237
CONTENTS
Auditor s Responsibilities 138
Financial Statement Cycles 242
Setting Audit Objectives 244
Transaction-Related Audit Objectives 246
Balance-Related Audit Objectives 247
How Audit Objectives Are Met 250
Summary 154
Essential Terms 154
Review Questions 155
Multiple Choice Questions from CPA Examinations 155
Discussion Questions and Problems 157
6 AUDIT EVIDENCE 165
Learning Objectives 165
Nature of Evidence 265
Audit Evidence Decisions 266
Persuasiveness of Evidence 26 $
Types of Audit Evidence 2 71
Terms Used in Audit Procedures 2 79
Analytical Procedures 180
Purposes and Timing of Analytical Procedures 180
Five Types of Analytical Procedures 183
Using Statistical Techniques and Computer Software 187
Appendix A: Common Financial Ratios 188
Short-Term Debt-Paying Ability 2 88
Short-Term Liquidity 189
Ability to Meet Long-Term Debt Obligations and Preferred
Dividends 290
Operating and Performance Ratios 292
Illustration 292
Essential Terms 193
Review Questions 294
Multiple Choice Questions from CPA Examinations 195
Discussion Questions and Problems 196
Case 202
7 AUDIT PLANNING AND DOCUMENTATION 205
Learning Objectives 205
Planning 205
Preplan the Audit 207
Obtain Background Information 220
Obtain Information about Client s Legal Obligations 222
Perform Preliminary Analytical Procedures 224
Working Papers 224
Summary of Working Papers 223
Essential Terms 223
Review Questions 224
Multiple Choice Questions from CPA Examinations 225
Discussion Questions and Problems 226
CONTENTS Vii
8 MATERIALITY AND RISK 231
Learning Objectives 231
Materiality 231
Set Preliminary Judgment about Materiality 233
Allocate Preliminary Judgment about Materiality to Segments
(Tolerable Misstatement) 236
Estimate Misstatement and Compare 238
Risk 239
Inherent Risk 246
Other Materiality and Risk Considerations 250
Evaluating Results 254
Summary 256
Essential Terms 257
Review Questions 257
Multiple Choice Questions from CPA Examinations 258
Discussion Questions and Problems 259
Case 265
9 THE STUDY OF THE CLIENT S INTERNAL CONTROL
STRUCTURE AND ASSESSMENT OF CONTROL RISK 271
Learning Objectives 271
Client and Auditor Concerns 272
Key Concepts 274
Method of Data Processing 275
Components of the Internal Control Structure 275
The Control Environment 275
Management s Risk Assessment 277
The Accounting Information and Communication System 277
Control Activities 277
Monitoring 282
Overview of Obtaining an Understanding of the Internal
Control Structure Assessing Control Risk 284
Procedures to Obtain an Understanding 289
Assessing Control Risk 292
Tests of Controls 297
Appendix A: Illustrative Internal Verification Procedures 299
Essential Terms 302
Review Questions 303
Multiple Choice Questions from CPA Examinations 304
Discussion Questions and Problems 305
Case 309
Integrated Case Application 311
10 OVERALL AUDIT PLAN AND AUDIT PROGRAM 313
Learning Objectives 313
Types of Tests 314
Relationship between Tests and Evidence 318
Evidence Mix 320
Design of the Audit Program 322
rniMTFNTS
Summary of the Audit Process 330
Essential Terms 333
Review Questions 334
Multiple Choice Questions from CPA Examinations 335
Discussion Questions and Problems 336
Case 340
PART 3 APPLICATION OF THE AUDITING PROCESS TO THE SALES
AND COLLECTION CYCLE
1 1 AUDIT OF THE SALES AND COLLECTION CYCLE: TESTS OF
CONTROLS AND SUBSTANTIVE TESTS OF TRANSACTIONS 343
Learning Objectives 343
Nature of the Sales and Collection Cycle 345
Business Functions in the Cycle and Related Documents and Records 346
Methodology for Designing Tests of Controls and Substantive Tests of
Transactions for Sales 350
Sales Returns and Allowances 358
Internal Controls, Tests of Controls, and Substantive Tests of
Transactions for Cash Receipts 359
Audit Tests for Uncollectible Accounts 362
Additional Internal Controls over Account Balances 361
Effect of Results of Tests of Controls and Substantive Tests of
Transactions 362
Case Illustration—Hillsburg Hardware, Part I 362
Essential Terms 371
Review Questions 372
Multiple Choice Questions from CPA Examinations 373
Discussion Questions and Problems 374
Case 380
Integrated Case Application 381
1 2 AUDIT SAMPLING FOR TESTS OF CONTROLS AND SUBSTANTIVE
TESTS OF TRANSACTIONS 383
Learning Objectives 383
Representative Samples 383
Statistical versus Nonstatistical Sampling 384
Nonprobabilistic Sample Selection Methods 386
Probabilistic Sample Selection 387
Attributes Sampling 393
Sampling Distribution 394
Application of Attributes Sampling 395
Other Considerations 407
Case Illustration—Hillsburg Hardware, Part II 407
Essential Terms 414
Review Questions 425
Multiple Choice Questions from CPA Examinations 416
Discussion Questions and Problems 417
Case 420
Integrated Case Application 421
CONTENTS IX
1 3 COMPLETING THE TESTS IN THE SALES AND COLLECTION CYCLE:
ACCOUNTS RECEIVABLE 423
Learning Objectives 423
Methodology for Designing Tests of Details of Balances 424
Accounts Receivable Balance-Related Audit Objectives 424
Tests of Details of Balances 429
Confirmation of Accounts Receivable 434
Case Illustration—Hillsburg Hardware—Part III 440
Essential Terms 444
Review Questions 445
Multiple Choice Questions from CPA Examinations 446
Discussion Questions and Problems 447
Case 452
Integrated Case Application 452
1 4 AUDIT SAMPLING FOR TESTS OF DETAILS OF BALANCES 459
Learning Objectives 459
Comparison with Attributes Sampling for Tests of Controls and
Substantive Tests of Transactions 459
Nature of the Problem for Tests of Details of Balances 460
Monetary Unit Sampling 463
Appendix A: Variables Sampling 479
Illustration Using Difference Estimation 484
Appendix B: Formulas for Monetary Unit Sampling 490
Essential Terms 492
Review Questions 492
Multiple Choice Questions from CPA Examinations 493
Discussion Questions and Problems 494
Case 498
pART 4 AUDITING COMPLEX EDP SYSTEMS
1 5 AUDITING COMPLEX EDP SYSTEMS 499
Learning Objectives 499
Complexity of EDP Systems 500
Effect of EDP on Organizations 502
EDP Controls 505
Understanding the Internal Control Structure in an
EDP Environment 508
Auditing Around the Computer 509
Auditing with Use of the Computer 520
Microcomputer-Aided Auditing 517
Audit of Computer Service Centers 520
Essential Terms 521
Review Questions 522
Multiple Choice Questions from CPA Examinations 522
Discussion Questions and Problems 523
PART 5 APPLICATION OF THE AUDITING PROCESS TO OTHER CYCLES
16 AUDIT OF THE PAYROLL AND PERSONNEL CYCLE 527
Learning Objectives 527
Functions in the Cycle, Related Documents and Records,
and Internal Controls 528
Tests of Controls and Substantive Tests of Transactions 532
Analytical Procedures 537
Tests of Details of Balances for Liability and Expense Accounts 537
Essential Terms 540
Review Questions 54.1
Multiple Choice Questions from CPA Examinations 542
Discussion Questions and Problems 542
Case 547
17 AUDIT OF THE ACQUISITION AND PAYMENT CYCLE 549
Learning Objectives 549
Nature of the Cycle 552
Tests of Controls and Substantive Tests of Transactions 554
Accounts Payable 558
Essential Terms 568
Review Questions 568
Multiple Choice Questions from CPA Examinations 569
Discussion Questions and Problems 570
Case 576
1 8 THE ACQUISITION AND PAYMENT CYCLE: VERIFICATION OF
SELECTED ACCOUNTS 579
Learning Objectives 579
Audit of Manufacturing Equipment 580
Audit of Prepaid Expenses 588
Audit of Accrued Liabilities 592
Audit of Operations 596
Essential Terms 600
Review Questions 600
Multiple Choice Questions from CPA Examinations 601
Discussion Questions and Problems 602
Cases 605
19 AUDIT OF THE INVENTORY AND WAREHOUSING CYCLE 609
Learning Objectives 609
Functions in the Cycle and Internal Controls 610
Parts of the Audit of Inventory 613
Audit of Cost Accounting 614
Analytical Procedures 617
Tests of Details for Inventory 618
Physical Observation of Inventory 619
Audit of Pricing and Compilation 622
Integration of the Tests 626
CONTENTS XJ
Essential Terms 628
Review Questions 628
Multiple Choice Questions front CPA Examinations 629
Discussion Questions and Problems 630
Cases 635
20 AUDIT OF THE CAPITAL ACQUISITION AND REPAYMENT CYCLE 639
Learning Objectives 639
Notes Payable 641
Owners Equity 647
Essential Terms 652
Review Questions 652
Multiple Choice Questions from CPA Examinations 653
Discussion Questions and Problems 654
2 1 AUDIT OF CASH BALANCES 659
Learning Objectives 659
Types of Cash Accounts 659
Cash in the Bank and Transaction Cycles 662
Audit of the General Cash Account 663
Audit of the Payroll Bank Account 674
Audit of Petty Cash 674
Essential Terms 675
Review Questions 676
Multiple Choice Questions from CPA Examinations 677
Discussion Questions and Problems 677
Case 682
PART 6 COMPLETING THE AUDIT AND OFFERING OTHER SERVICES
22 COMPLETING THE AUDIT 685
Learning Objectives 685
Review for Contingent Liabilities and Commitments 685
Inquiry of Client s Attorneys 688
Review for Subsequent Events 690
Final Evidence Accumulation 693
Evaluate Results 695
Communicate with the Audit Committee and Management 701
Subsequent Discovery of Facts 702
Essential Terms 703
Review Questions 704
Multiple Choice Questions from CPA Examinations 705
Discussion Questions and Problems 706
Case 710
rn nv src.
23 OTHER AUDIT, ATTESTATION SERVICES, AND COMPILATION
ENGAGEMENTS 713
Learning Objectives 713
Review and Compilation Services 723
Review of Interim Financial Information for Public Companies 729
Other Audits or Limited Assurance Engagements 722
Attestation Engagements 728
Prospective Financial Statements 731
Internal Control Structure over Financial Reporting 734
Compliance Attestation 735
Essential Terms 737
Review Questions 738
Multiple Choice Questions from CPA Examinations 738
Discussion Questions and Problems 741
24 INTERNAL AND GOVERNMENT FINANCIAL AUDITING AND
OPERATIONAL AUDITING 747
Learning Objectives 747
Internal Financial Auditing 747
Government Financial Auditing 750
Operational Auditing 754
Essential Terms 764
Review Questions 765
Multiple Choice Questions from CPA, IIA, and CMA
Examinations 766
Cases 768
ESSENTIAL TERMS 773
INDEX 787
CONTENTS Xiii
|
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| discipline | Wirtschaftswissenschaften |
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| id | DE-604.BV009813878 |
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| indexdate | 2024-07-09T17:41:21Z |
| institution | BVB |
| isbn | 013289100X |
| language | English |
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| physical | XVII, 798 S. |
| publishDate | 1994 |
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| publisher | Prentice-Hall |
| record_format | marc |
| series2 | Prentice-Hall series in accounting |
| spelling | Arens, Alvin A. Verfasser aut Auditing an integrated approach Alvin A. Arens ; James K. Loebbecke 6. ed. Englewood Cliffs, NJ Prentice-Hall 1994 XVII, 798 S. txt rdacontent n rdamedia nc rdacarrier Prentice-Hall series in accounting Auditing gtt Auditing Wirtschaftsprüfung (DE-588)4066505-7 gnd rswk-swf Betriebsprüfung (DE-588)4006201-6 gnd rswk-swf Revision (DE-588)4049673-9 gnd rswk-swf Rechnungsprüfung (DE-588)4048731-3 gnd rswk-swf Revision Wirtschaft (DE-588)4049674-0 gnd rswk-swf Wirtschaftsprüfung (DE-588)4066505-7 s Rechnungsprüfung (DE-588)4048731-3 s Revision (DE-588)4049673-9 s 1\p DE-604 Revision Wirtschaft (DE-588)4049674-0 s 2\p DE-604 Betriebsprüfung (DE-588)4006201-6 s 3\p DE-604 Loebbecke, James K. Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006495945&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 2\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk 3\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Arens, Alvin A. Loebbecke, James K. Auditing an integrated approach Auditing gtt Auditing Wirtschaftsprüfung (DE-588)4066505-7 gnd Betriebsprüfung (DE-588)4006201-6 gnd Revision (DE-588)4049673-9 gnd Rechnungsprüfung (DE-588)4048731-3 gnd Revision Wirtschaft (DE-588)4049674-0 gnd |
| subject_GND | (DE-588)4066505-7 (DE-588)4006201-6 (DE-588)4049673-9 (DE-588)4048731-3 (DE-588)4049674-0 |
| title | Auditing an integrated approach |
| title_auth | Auditing an integrated approach |
| title_exact_search | Auditing an integrated approach |
| title_full | Auditing an integrated approach Alvin A. Arens ; James K. Loebbecke |
| title_fullStr | Auditing an integrated approach Alvin A. Arens ; James K. Loebbecke |
| title_full_unstemmed | Auditing an integrated approach Alvin A. Arens ; James K. Loebbecke |
| title_short | Auditing |
| title_sort | auditing an integrated approach |
| title_sub | an integrated approach |
| topic | Auditing gtt Auditing Wirtschaftsprüfung (DE-588)4066505-7 gnd Betriebsprüfung (DE-588)4006201-6 gnd Revision (DE-588)4049673-9 gnd Rechnungsprüfung (DE-588)4048731-3 gnd Revision Wirtschaft (DE-588)4049674-0 gnd |
| topic_facet | Auditing Wirtschaftsprüfung Betriebsprüfung Revision Rechnungsprüfung Revision Wirtschaft |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006495945&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT arensalvina auditinganintegratedapproach AT loebbeckejamesk auditinganintegratedapproach |