Auditing: an assertions approach
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
New York [u.a.]
Wiley
1997
|
| Ausgabe: | 7. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XXXI, 748 S. graph. Darst. |
| ISBN: | 047113421X |
Internformat
MARC
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| 245 | 1 | 0 | |a Auditing |b an assertions approach |c Donald H. Taylor ; G. William Glezen |
| 250 | |a 7. ed. | ||
| 264 | 1 | |a New York [u.a.] |b Wiley |c 1997 | |
| 300 | |a XXXI, 748 S. |b graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 650 | 7 | |a Auditing |2 gtt | |
| 650 | 4 | |a Auditoría | |
| 650 | 4 | |a Auditoría - Procesamiento de datos | |
| 650 | 4 | |a Muestreo (Estadística) | |
| 650 | 4 | |a Datenverarbeitung | |
| 650 | 4 | |a Auditing | |
| 650 | 4 | |a Auditing |x Data processing | |
| 650 | 4 | |a Sampling (Statistics) | |
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| 999 | |a oai:aleph.bib-bvb.de:BVB01-007595539 | ||
Datensatz im Suchindex
| _version_ | 1804125814192603136 |
|---|---|
| adam_text | CONTENTS
Preface xv
PART 1 THE AUDITING PROFESSION
1 The Auditing Profession 1
Learning Objectives l
Nature of Auditing 2
Distinction between Auditing and Accounting 4
Types of Audits 4
Types of Auditors 6
Economic Demand for Auditing 7
Certified Public Accountant 10
Certified Public Accounting Firms 11
Activities of CPA Firms 13
Structure of CPA Firms 14
AICPA 15
Ways CPAs Are Encouraged to Perform Effectively 17
Generally Accepted Auditing Standards 17
Statements on Auditing Standards 18
Quality Control 21
Securities and Exchange Commission 24
Essential Terms 25
Review Questions 26
Multiple Choice Questions from CPA Examinations 27
Discussion Questions and Problems 29
2 Audit Reports 35
Learning Objectives 35
Standard Unqualified Audit Report 37
Categories of Audit Reports 39
Unqualified Audit Report with Explanatory Paragraph or Modified Wording 40
Conditions Requiring a Departure from an Unqualified Audit Report 44
Audit Reports Other than Unqualified 45
Materiality 45
Discussion of Conditions Requiring a Departure 48
More than One Condition Requiring a Departure or Modification 53
Number of Paragraphs in the Report 53
Negative Assurances 53
Auditor s Decision Process for Audit Reports 54
Essential Terms 55
Review Questions 55
Multiple Choice Questions from CPA Examinations 56
Discussion Questions and Problems 57
Case 64
3 Professional Ethics 67
Learning Objectives 67
What Are Ethics? 68
Ethics in Business 70
Ethical Dilemmas 71
Special Need for Ethical Conduct in Professions 74
Ways CPAs Are Encouraged to Conduct Themselves Professionally 75
Code of Professional Conduct 75
Independence 80
Integrity and Objectivity 86
Technical Standards 86
Confidentiality 87
Contingent Fees 89
Discreditable Acts 89
Advertising and Solicitation 90
Commissions and Referral Fees 91
Form of Organization and Name 92
Enforcement 93
Essential Terms 94
Review Questions 94
Multiple Choice Questions from CPA Examinations 95
Discussion Questions and Problems 96
Cases 99
4 Legal Liability 105
Learning Objectives 105
Changed Legal Environment 106
Distinction among Business Failure, Audit Failure, and Audit Risk 107
Legal Concepts Affecting Liability 109
Definitions of Legal Terms 110
Liability to Clients 111
Liability to Third Parties under Common Law 113
Civil Liability under the Federal Securities Laws 116
Criminal Liability 121
The Profession s Response to Legal Liability 123
The Individual CPA s Response to Legal Liability 124
Summary 125
Essential Terms 126
Review Questions 127
Multiple Choice Questions from CPA Examinations 128
Discussion Questions and Problems 130
Cases 134
PART 2 THE AUDITING PROCESS
5 Audit Responsibilities and Objectives 137
Learning Objectives 137
Objective of Conducting an Audit of Financial Statements 142
Management s Responsibilities 142
Auditor s Responsibilities 142
Financial Statement Cycles 148
Setting Audit Objectives 151
Transaction-Related Audit Objectives 153
Balance-Related Audit Objectives 154
How Audit Objectives Are Met 157
Summary 160
Essential Terms 160
Review Questions 161
Multiple Choice Questions from CPA Examinations 162
Discussion Questions and Problems 163
Case 175
6 Audit Evidence 177
Learning Objectives 177
Nature of Evidence 178
Audit Evidence Decisions 179
Persuasiveness of Evidence 180
Types of Audit Evidence 183
Terms Used in Audit Procedures 189
Analytical Procedures 190
Purposes and Timing of Analytical Procedures 191
Five Types of Analytical Procedures 193
Using Statistical Techniques and Computer Software 196
Appendix A: Common Financial Ratios 198
Short-Term Debt-Paying Ability 198
Short-Term Liquidity 199
Ability to Meet Long-Term Debt Obligations and Preferred Dividends 200
Operating and Performance Ratios 200
Illustration 202
Essential Terms 203
Review Questions 204
Multiple Choice Questions from CPA Examinations 205
Discussion Questions and Problems 206
Case 214
/ Audit Planning and Documentation 217
Learning Objectives 217
Planning 218
Preplan the Audit 220
Obtain Background Information 223
Obtain Information about Client s Legal Obligations 225
Perform Preliminary Analytical Procedures 227
Summary of the Purposes of Audit Planning 227
Working Papers 229
Summary of Working Papers 236
Essential Terms 236
Review Questions 237
Multiple Choice Questions from CPA Examinations 238
Discussion Questions and Problems 241
Case 245
8 Materiality and Risk 247
Learning Objectives 247
Materiality 248
Set Preliminary Judgment about Materiality 249
Allocate Preliminary Judgment about Materiality to Segments (Tolerable Mis-
statement) 252
Estimate Misstatement and Compare 254
Risk 255
Inherent Risk 261
Other Materiality and Risk Considerations 265
Evaluating Results 268
Summary 271
Essential Terms 272
Review Questions 272
Multiple Choice Questions from CPA Examinations 274
Discussion Questions and Problems 275
Cases 282
The Study of Internal Control and Assessment of Control Risk 289
Learning Objectives 289
Client and Auditor Concerns 290
Key Concepts 293
Method of Data Processing 294
Components of Internal Control 294
The Control Environment 294
Risk Assessment 296
Control Activities 296
Information and Communication 300
Monitoring 300
Overview of Obtaining an Understanding of Internal Control and
Assessing Control Risk 301
Procedures to Obtain an Understanding 307
Assess Control Risk 310
Tests of Controls 313
Essential Terms 316
Review Questions 317
Multiple Choice Questions from CPA Examinations 318
Discussion Questions and Problems 320
Case 324
Integrated Case Application 324
10 Overall Audit Plan and Audit Program 329
Learning Objectives 329
Types of Tests 330
Relationship Between Tests and Evidence 335
Evidence Mix 337
Design of the Audit Program 339
Summary of the Audit Process 346
Essential Terms 350
Review Questions 350
Multiple Choice Questions from CPA Examinations 352
Discussion Questions and Problems 354
Cases 359
PART 3 APPLICATION OF THE AUDITING PROCESS
TO THE SALES AND COLLECTION CYCLE
11 Audit of the Sales and Collection Cycle: Tests of Controls and
Substantive Tests of Transactions 363
Learning Objectives 363
Nature of the Sales and Collection Cycle 365
Business Functions in the Cycle and Related Documents and Records 365
Methodology for Designing Tests of Controls and Substantive Tests of Transac¬
tions for Sales 369
Sales Returns and Allowances 377
Internal Controls, Tests of Controls, and Substantive Tests of Transactions for
Cash Receipts 378
Audit Tests for Uncollectible Accounts 380
Additional Internal Controls Over Account Balances 380
Effect of Results of Tests of Controls and Substantive Tests of Transactions 381
Case Illustration—Hillsburg Hardware, Part I 382
Essential Terms 390
Review Questions 391
Multiple Choice Questions from CPA Examinations 392
Discussion Questions and Problems 393
Case 400
Integrated Case Application 401
12 Audit Sampling for Tests of Controls and Substantive Tests of
Transactions 403
Learning Objectives 403
Representative Samples 404
Statistical Versus Nonstatistical Sampling 405
Nonprobabilistic Sample Selection 407
Probabilistic Sample Selection 408
Sampling for Exception Rates 411
Application of Nonstatistical Audit Sampling 412
Attributes Sampling 420
Sampling Distribution 421
Application of Attributes Sampling 422
Other Considerations 426
Case Illustration—Hillsburg Hardware, Part II 427
Essential Terms 434
Review Questions 435
Multiple Choice Questions from CPA Examinations 436
Discussion Questions and Problems 437
Case 442
Integrated Case Application 442
13 Completing the Tests in the Sales and Collection Cycle: Accounts
Receivable 445
Learning Objectives 445
Methodology for Designing Tests of Details of Balances 446
Accounts Receivable Balance-Related Audit Objectives 447
Tests of Details of Balances 452
Confirmation of Accounts Receivable 456
Case Illustration—Hillsburg Hardware—Part HI 462
Essential Terms 466
Review Questions 467
Multiple Choice Questions from CPA Examinations 468
Discussion Questions and Problems 469
Case 475
Integrated Case Application 476
14 Audit Sampling for Tests of Details of Balances 483
Learning Objectives 483
Comparisons of Audit Sampling for Tests of Details of Balances and for Tests of
Controls and Substantive Tests of Transactions 484
Nonstatistical Sampling 485
Monetary Unit Sampling 492
Variables Sampling 503
Illustration Using Difference Estimation 508
Appendix A: Formulas for Monetary Unit Sampling 514
Essential Terms 516
Review Questions 517
Multiple Choice Questions from CPA Examinations 518
Discussion Questions and Problems 519
Cases 524
PART 4 AUDITING COMPLEX EDP SYSTEMS
15 Auditing Complex EDP Systems 527
Learning Objectives 527
Complexity of EDP Systems 528
Effect of EDP on Organizations 531
EDP Controls 533
Understanding Internal Control in an EDP Environment 536
Auditing Around the Computer 536
Auditing with Use of the Computer 537
Generalized Audit Software 540
Microcomputer-Aided Auditing 545
Audit of Computer Service Centers 548
Essential Terms 548
Review Questions 549
Multiple Choice Questions from CPA Examinations 550
Discussion Questions and Problems 551
PART 5 APPLICATION OF THE AUDITING PROCESS TO OTHER CYCLES
16 Audit of the Payroll and Personnel Cycle 555
Learning Objectives 555
Functions in the Cycle, Related Documents and Records, and Internal Controls
557
Tests of Controls and Substantive Tests of Transactions 560
Analytical Procedures 565
Tests of Details of Balances for Liability and Expense Accounts 565
Summary 568
Essential Terms 569
Review Questions 569
Multiple Choice Questions from CPA Examinations 570
Discussion Questions and Problems 571
Case 577
17 Audit of the Acquisition and Payment Cycle: Tests of Controls,
Substantive Tests of Transactions, and Accounts Payable 579
Learning Objectives 579
Nature of the Cycle 580
Tests of Controls and Substantive Tests of Transactions 584
Accounts Payable 590
Summary 597
Essential Terms 598
Review Questions 598
Multiple Choice Questions from CPA Examinations 599
Discussion Questions and Problems 600
Cases 607
18 Completing the Tests in the Acquisition and Payment Cycle:
Verification of Selected Accounts 611
Learning Objectives 611
Audit of Manufacturing Equipment 613
Audit of Prepaid Expenses 620
Audit of Accrued Liabilities 624
Audit of Operations 626
Essential Terms 631
Review Questions 631
Multiple Choice Questions from CPA Examinations 632
Discussion Questions and Problems 634
Cases 637
19 Audit of the Inventory and Warehousing Cycle 641
Learning Objectives 641
Functions in the Cycle and Internal Controls 643
Parts of the Audit of Inventory 644
Audit of Cost Accounting 646
Analytical Procedures 649
Tests of Details for Inventory 649
Physical Observation of Inventory 650
Audit of Pricing and Compilation 653
Integration of the Tests 657
Essential Terms 659
Review Questions 659
Multiple Choice Questions from CPA Examinations 660
Discussion Questions and Problems 662
Cases 669
20 Audit of the Capital Acquisition and Repayment Cycle 673
Learning Objectives 673
Notes Payable 675
Owners Equity 678
Essential Terms 687
Review Questions 687
Multiple Choice Questions from CPA Examinations 688
Discussion Questions and Problems 689
21 Audit of Cash Balances 695
Learning Objectives 695
Types of Cash Accounts 696
Cash in the Bank and Transaction Cycles 697
Audit of the General Cash Account 699
Audit of the Payroll Bank Account 710
Audit of Petty Cash 710
Essential Terms 711
Review Questions 712
Multiple Choice Questions from CPA Examinations 713
Discussion Questions and Problems 714
Case 721
PART 6 COMPLETING THE AUDIT AND OFFERING OTHER SERVICES
22 Completing the Audit 723
Learning Objectives 723
Review for Contingent Liabilities and Commitments 724
Inquiry of Client s Attorneys 726
Review for Subsequent Events 729
Final Evidence Accumulation 731
Evaluate Results 733
Communicate with the Audit Committee and Management 739
Subsequent Discovery of Facts 740
Essential Terms 741
Review Questions 742
Multiple Choice Questions from CPA Examinations 743
Discussion Questions and Problems 744
Cases 748
23 Other Audit, Attestation Services, and
Compilation Engagements 751
Learning Objectives 751
Review and Compilation Services 752
Review of Interim Financial Information for Public Companies 757
Other Audits or Limited Assurance Engagements 759
Attestation Engagements 764
Prospective Financial Statements 767
Internal Control Over Financial Reporting 769
Compliance Attestation 771
Agreed-Upon Procedures Engagements 772
Essential Terms 774
Review Questions 775
Multiple Choice Questions from CPA Examinations 776
Discussion Questions and Problems 779
24 Internal and Governmental Financial Auditing and Operational
Auditing 785
Learning Objectives 785
Internal Financial Auditing 786
Governmental Financial Auditing 788
Operational Auditing 791
Essential Terms 801
Review Questions 802
Multiple Choice Questions from CPA, IIA, and CMA
Examinations 802
Cases 805
Index 813
I
|
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| id | DE-604.BV011307958 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T18:07:32Z |
| institution | BVB |
| isbn | 047113421X |
| language | English |
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| physical | XXXI, 748 S. graph. Darst. |
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| spelling | Taylor, Donald H. 1933- Verfasser (DE-588)131378538 aut Auditing an assertions approach Donald H. Taylor ; G. William Glezen 7. ed. New York [u.a.] Wiley 1997 XXXI, 748 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Auditing gtt Auditoría Auditoría - Procesamiento de datos Muestreo (Estadística) Datenverarbeitung Auditing Auditing Data processing Sampling (Statistics) Wirtschaftsprüfung (DE-588)4066505-7 gnd rswk-swf Wirtschaftsprüfung (DE-588)4066505-7 s 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=007595539&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Taylor, Donald H. 1933- Glezen, G. W. Auditing an assertions approach Auditing gtt Auditoría Auditoría - Procesamiento de datos Muestreo (Estadística) Datenverarbeitung Auditing Auditing Data processing Sampling (Statistics) Wirtschaftsprüfung (DE-588)4066505-7 gnd |
| subject_GND | (DE-588)4066505-7 |
| title | Auditing an assertions approach |
| title_auth | Auditing an assertions approach |
| title_exact_search | Auditing an assertions approach |
| title_full | Auditing an assertions approach Donald H. Taylor ; G. William Glezen |
| title_fullStr | Auditing an assertions approach Donald H. Taylor ; G. William Glezen |
| title_full_unstemmed | Auditing an assertions approach Donald H. Taylor ; G. William Glezen |
| title_short | Auditing |
| title_sort | auditing an assertions approach |
| title_sub | an assertions approach |
| topic | Auditing gtt Auditoría Auditoría - Procesamiento de datos Muestreo (Estadística) Datenverarbeitung Auditing Auditing Data processing Sampling (Statistics) Wirtschaftsprüfung (DE-588)4066505-7 gnd |
| topic_facet | Auditing Auditoría Auditoría - Procesamiento de datos Muestreo (Estadística) Datenverarbeitung Auditing Data processing Sampling (Statistics) Wirtschaftsprüfung |
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