Modern auditing: assurance services and the integrity of financial reporting
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| Main Authors: | , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Hoboken [u.a]
Wiley
2006
|
| Edition: | 8. ed. |
| Subjects: | |
| Online Access: | Contributor biographical information Publisher description Table of Contents Inhaltsverzeichnis |
| Item Description: | Includes bibliographical references and index |
| Physical Description: | XX, 1036 S. ill. 26 cm |
| ISBN: | 0471230111 9780471230113 |
Staff View
MARC
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| 020 | |a 9780471230113 |9 978-0-471-23011-3 | ||
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| 100 | 1 | |a Boynton, William C. |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Modern auditing |b assurance services and the integrity of financial reporting |c William C. Boynton ; Raymond N. Jonson |
| 250 | |a 8. ed. | ||
| 264 | 1 | |a Hoboken [u.a] |b Wiley |c 2006 | |
| 300 | |a XX, 1036 S. |b ill. |c 26 cm | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 500 | |a Includes bibliographical references and index | ||
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| 700 | 1 | |a Johnson, Raymond N. |e Verfasser |4 aut | |
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| 856 | 4 | |u http://www.loc.gov/catdir/description/wiley034/00042887.html |3 Publisher description | |
| 856 | 4 | |u http://www.loc.gov/catdir/toc/onix05/00042887.html |3 Table of Contents | |
| 856 | 4 | 2 | |m HBZ Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014160215&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
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Record in the Search Index
| _version_ | 1804134544385769472 |
|---|---|
| adam_text | I
PART 1 / THE AUDITING ENVIRONMENT
1. Auditing and the Public Accounting Profession—Integrity in
Financial Reporting
2. Auditors Responsibilities and Reports
3. Professional Ethics
4. Auditors Legal Liability
PART 2 / AUDITING PLANNING
5. Overview of the Financial Statement Audit
6. Audit Evidence
7. Accepting the Engagement and Planning the Audit
8. Materiality Decisions and Analytical Procedures
9. Audit Risk, Including the Risk of Fraud
10. Understanding Internal Control
PART 3 / AUDIT TESTING METHODOLOGY
11. Audit Procedures in Response to Assessed Risks: Tests of Controls
12. Audit Procedures in Response to Assessed Risks: Substantive Tests
13. Audit Sampling
PART 4 / AUDITING THE TRANSACTION CYCLES
14. Auditing the Revenue Cycle
15. Auditing the Expenditure Cycle
16. Auditing the Production and Personnel Services Cycles
17. Auditing the Investing and Financing Cycles
18. Auditing Investments and Cash Balances
PART 5 / COMPLETING THE AUDIT / OTHER SERVICES
AND REPORTS
19. Completing the Audit/Postaudit Responsibilities
20. Attest and Assurance Services and Related Reports
21. Internal, Operational, and Governmental Auditing
[xii]
PART 1 / THE AUDITING
ENVIRONMENT 1
1 Auditing and the Public Accounting
Profession Integrity of Financial Reporting 3
Internal Auditors Uncover Financial Fraud at
Worldcom 3
Preview of Chapter 1 4
Auditing and Assurance Services Defined 5
Auditing Defined 6
Types of Audits 8
Types of Auditors 10
Assurance Services Defined 11
Value of Audit and Assurance Services 15
The Demand for Auditing 18
The Roots of Auditing 18
Need for Financial Statement Audits 20
Economic Benefits of an Audit 21
Limitations of an Audit 22
Organizations Associated with the Public
Accounting Profession 23
Public Sector Organizations 23
Private Sector Organizations 25
Regulatory Framework for Ensuring High Quality
Services 29
Standard Setting 29
Firm Regulation 33
Inspection and Peer Review 33
Government Regulation 34
Focus on Auditor Knowledge 35
Objective Questions 37
Comprehensive Questions 37
Professional Simulation 41
2 Auditors Responsibilities and Reports 42
Auditor Responsibility for Going Concern 42
Preview of Chapter 2 43
Fundamentals Underlying Financial Statement
Audits 44
Relationship Between Accounting and Auditing
44
Verifiability, Professional Judgment, and Fair
Presentation 45
Independent Auditor Relationships 47
Auditing Standards 50
Generally Accepted Auditing Standards (GAAS)
50
Statements on Auditing Standards (SAS) 54
PCAOB Auditing Standards 54
Assurance Provided by an Audit 55
Auditor Independence 56
Reasonable Assurance 56
Detecting and Reporting Fraud 57
Detecting and Reporting Illegal Acts 59
Evaluation of Internal Control 61
Assurance About a Going Concern 61
A Clean Bill of Health? 62
The Auditor s Report on Financial Statements 64
The Standard Report on Financial Statements 64
Departures from the Standard Report 68
Other Types of Opinions 69
The Auditor s Report on Internal Control 72
The Standard Report 72
Departures From the Standard Report 78
Focus on Auditor Knowledge and Audit Decisions
82
Appendix 84
Objective Questions 94
Comprehensive Questions 94
Cases 98
Professional Simulation 100
3 Professional Ethics 101
Independence and Nonaudit Services 101
Preview of Chapter 3 102
Ethics and Morality 103
General Ethics 103
Professional Ethics 104
[xiii]
[xiv] CONTENTS
AICPA Code of Professional Ethics 105
AICPA Professional Ethics Division 106
Composition of the AICPA Code of Professional
Conduct 106
Ethical Principles 107
Rules of Conduct 110
Rule 101—Independence 112
Rule 102—Integrity and Objectivity 124
Rule 201—General Standards 124
Rule 202—Compliance with Standards 125
Rule 203—Accounting Principles 125
Rule 301—Confidential Client Information 126
Rule 302—Contingent Fees 127
Rule 501—Acts Discreditable 128
Rule 502—Advertising and Other Forms of
Solicitation 129
Rule 503 Commissions and Referral Fees 129
Rule 505 Form of Organization and Name 130
Enforcement of the Rules of Conduct 132
State Boards of Acountancy and Public
Companies Accounting Oversight Board 132
Enforcing the AICPA Code of Professional
Conduct 132
Focus on Auditor Knowledge and Audit
Decisions 134
Objective Questions 137
Comprehensive Questions 137
Cases 140
Professional Simulation 142
4 Auditor s Legal Liability 144
The Cost of Malpractice 144
Preview of Chapter 4 145
Liability Under Common Law 146
Liability to Clients 146
Liability to Third Parties 147
Common Law Defenses 153
Liability Under Securities Law 155
Securities Act of 1933 155
Securities Exchange Act of 1934 159
Private Securities Litigation Reform Act
of 1995 163
Sarbanes Oxley Act of 2002 165
Other Considerations 168
Liability Under Racketeer Influenced and Corrupt
Organizations Act (RICO) 168
Minimizing the Risk of Litigation 169
Summary 170
Focus on Auditor Knowledge 171
Objective Questions 174
Comprehensive Questions 174
Case 177
Professional Simulation 178
PART 2 / AUDIT PLANNING 181
5 Overview of the Financial Statement
Audit 183
How Much of What Do I Audit? 183
Preview of Chapter 5 183
Overview of the Audit Process 185
Phase I: Perform Risk Assessment Procedures 185
Identify Relevant Financial Statement Assertions
186
Understand the Entity and its Environment 190
Make Decisions About Materiality 193
Perform Analytical Procedures 193
Identify the Risks that May Lead to Material
Misstatement, Including the Risk of Fraud 194
Develop Preliminary Audit Strategies 199
Understand Internal Control 199
Phase II: Assess the Risk of Material Misstatement
202
Relate Risk Factors to Potential Financial Statement
Misstatements 202
Determine the Magnitude of Potential
Misstatements 203
Determine the Likelihood of Material
Misstatments 203
Determine Significant Inherent Risks 204
Phase III: Respond to Assessed Risks 205
Staffing and Supervision 206
Nature of Audit Tests 206
Timing of Audit Tests 207
Extent of Audit Tests 208
Respond to Significant Inherent Risks 208
Phase TV: Perform Further Audit Procedures 209
Further Risk Assessment Procedures 210
Test of Controls 210
Substantive Tests 211
Phase V: Evaluate Evidence 212
Reevaluate Risk Assessment Procedures 212
Determine the Significance of Findings 212
Form and Document Conclusions 213
Phase VI: Communicate Audit Findings 214
The Auditor s Opinion 214
Other Required Communications 215
Other Assurance Service Findings 215
Focus on Auditor Knowledge 217
Focus on Audit Decisions 218
Objective Questions 219
Comprehensive Questions 219
Professional Simulation 225
6 Audit Evidence 227
Sunbeam Corporation 227
Preview of Chapter 6 228
Audit Evidence and Assertions 229
Audit Evidence Denned 229
Assertions and Specific Audit Objectives 231
Sufficient Competent Evidence 236
Sufficiency of Audit Evidence 237
Competency of Audit Evidence 238
Audit Procedures 241
Inspection of Documents and Records 241
Inspection of Tangible Assets 243
Observation 244
Inquiry 244
Confirmation 245
Recalculation 245
Reperformance 245
Analytical Procedures 246
Computer Assisted Audit Techniques 246
Four Decisions About Audit Procedures 247
Staffing and Supervising the Audit 248
Nature of Audit Procedures 248
Timing of Audit Procedures 249
Extent of Audit Procedures 249
Documenting Audit Decisions and Audit
Evidence 251
Audit Programs 251
Working Papers 254
Preparing Working Papers 259
Working Paper Files 260
Focus on Auditor Knowledge and Audit
Decisions 261
Objective Questions 263
Comprehensive Questions 263
Cases 268
Professional Simulation 269
7 Accepting the Engagement and Planning the
Audit 270
ZZZZ Best: Client Acceptance and Client
Resignation 270
Preview of Chapter 7 271
Client Acceptance and Retention 272
Evaluate the Integrity of Management 273
Identify Special Circumstances and Unusual Risks
275
Assess Competence to Perform the Audit 276
Evaluate Independence 278
CONTENTS [XV]
Making the Decision to Accept or Decline the
Audit 279
Prepare the Engagement Letter 279
Audit Planning and Risk Assessment Procedures
283
Steps in Performing Risk Assessment Procedures
284
Understanding the Entity and Its Environment 285
Industry, Regulatory, and Other External
Factors 286
The Nature of the Entity, Including its Selection
and Application of Accounting Policies 291
The Entity s Objectives, Strategies, and Related
Business Risks 294
Measurement and Review of the Entity s
Financial Performance 295
Illustrative Case Study 295
Focus on Auditor Knowledge and Audit
Decisions 302
Objective Questions 303
Comprehensive Questions 303
Cases 308
Professional Simulation 312
8 Materiality Decisions and Performing
Analytical Procedures 314
What Size of Misstatement is Material? 314
Preview of Chapter 8 315
Materiality Decisions 316
The Concept of Materiality 316
Preliminary Judgments About Materiality 317
Materiality and the Evaluation of Evidence 322
Performing Analytical Procedures 324
Identify Calculations and Comparisons to Be
Made 325
Develop an Expectation Range 328
Perform the Calculations 329
Analyze Data and Identify Significant
Differences 329
Investigate Significant Unexpected
Differences 330
Determine Effects on Audit Planning 330
Illustrative Case Study 330
Focus on Auditor Knowledge and Audit Decisions
336
Appendix 8 338
Objective Questions 340
Comprehensive Questions 340
Comprehensive Case 343
Professional Simulation 348
[xvi] CONTENTS
9 Audit Risk, Including the Risk of Fraud 350
Fraud is on the Rise: Results of the KPMG Fraud
Survey 2003
Preview of Chapter 9 351
Audit Risk—An Overview 352
Assessing the Risk of Fraud 353
How Significant is Fraud? 353
Fraud Defined 353
The Fraud Triangle 355
Auditing for Fraud 360
The Audit Risk Model 364
Illustrating the Audit Risk Model 364
Assessing the Components of Audit Risk 366
Relationship Between Audit Risk and Audit
Evidence 371
Preliminary Audit Strategies 373
Components of Preliminary Audit Strategies 374
Three Basic Preliminary Audit Strategies 374
Focus on Auditor Knowledge and Audit
Decisions 379
Objective Questions 381
Comprehensive Questions 381
Cases 386
Professional Simulation 387
10 Understanding Internal Control 389
The Importance of Internal Control 389
Preview of Chapter 10 390
Introduction to Internal Control 391
Definition and Components 391
Entity Objectives and Related Internal Control
Relevant to an Audit 392
Limitations of an Entity s System of Internal
Control 393
Roles and Responsibilities 394
Components of Internal Control 396
Control Environment 397
Risk Assessment 402
Information and Communication 404
Control Activities 405
Monitoring 413
Antifraud Programs and Controls 414
Applications of Components to Small and
Midsized Entities 415
Summary 416
Understanding Internal Control 422
What to Understand About Internal Control 422
Effects of Preliminary Audit Strategies 425
Procedures to Obtain an Understanding 426
Documenting the Understanding 429
Flowcharts 430
Focus on Auditor Knowledge and Audit
Decisions 436
Appendix 10a 438
Appendix 10b 447
Appendix 10c 453
Objective Questions 456
Comprehensive Questions 456
Cases 461
Professional Simulation 463
PART 3 / AUDIT TESTING
METHODOLOGY 465
11 Audit Procedures in Response to Assessed
Risks: Tests of Controls 467
Internal Controls at Enron 402
Preview of Chapter 11 468
Process for Assessing Control Risk 469
Consider Knowledge Acquired from Procedures
to Obtain an Understanding 470
Identify Potential Misstatements 470
Identify Necessary Controls 471
Perform Tests of Controls 474
Evaluate Evidence and Make Assessment 475
Assessing Control Risk in an Information
Technology Environment 476
Strategies for Performing Tests of Controls 476
Computer Assisted Audit Techniques 478
Assessing Information Technology Controls 481
Effects of Preliminary Audit Strategies 484
Primarily Substantive Approaches 484
Lower Assessed Level of Control Risk 487
Designing Tests of Controls 487
Nature of Tests of Controls 488
Timing of Tests of Controls 489
Extent of Tests of Controls 491
Staffing Tests of Controls 492
Audit Programs for Tests of Controls 492
Dual Purpose Tests 492
Additional Considerations 495
Assessing Control Risk for Account Balance
Assertions Affected by a Single Transaction
Class 495
Assessing Control Risk for Account Balance
Assertions Affected by Multiple Transaction
Class 495
Documenting the Assessed Level of Control Risk
497
Communicating Internal Control Matters 498
Focus on Auditor Knowledge and Audit
Decisions 500
Objective Questions 502
Comprehensive Questions 502
Cases 508
Professional Simulation 511
12 Audit Procedures in Response to Assessed
Risks: Substantive Tests 513
The Importance of Risk Assessment Procedures and
Audit Programs 523
Preview of Chapter 12 514
Assessing the Risk of Material Misstatement 515
Steps for Assessing the Risk of Material
Misstatement 515
Determining Detection Risk 518
Designing Substantive Tests 520
Performing Further Audit Procedures 520
Using Information Technology to Support
Substantive Tests 520
Audit Choices in the Design of Substantive Tests
523
Special Considerations in Designing Substantive
Tests 533
Developing Audit Programs for Substantive Tests
535
A General Framework for Developing an Audit
Program for Substantive Tests 535
Focus on Auditor Knowledge and Audit
Decisions 540
Objective Questions 542
Comprehensive Questions 542
Professional Simulation 549
13 Audit Sampling 551
What is an Appropriate Sample Size? 551
Preview of Chapter 13 552
Basic Audit Sampling Concepts 553
Nature and Purpose of Audit Sampling 553
Uncertainty and Audit Sampling 553
Sampling Risk and Nonsampling Risk 553
Nonstatistical and Statistical Sampling 555
Tests of Controls 558
Tests of Controls That Do Not Involve Audit
Sampling 558
Framework for Audit Sampling for Tests of
Controls 559
Substantive Tests 566
Substantive Tests That Do Not Involve Audit
Sampling 566
contents [xvii]
Framework for Audit Sampling for Substantive
Tests 567
Summary 582
Focus on Auditor Knowledge and Audit
Decisions 583
Appendix 13a 585
Appendix 13b 593
Appendix 13c 604
Objective Questions 609
Comprehensive Questions 609
Cases 616
Professional Simulation 623
PART 4 / AUDITING THE
TRANSACTION CYCLES 625
14 Auditing the Revenue Cycle 627
What is the Most Frequent Cause of Financial
Statement Restatements? 627
Preview of Chapter 14 628
Risk Assessment Procedures in the Revenue
Cycle 629
Develop Audit Objectives 629
Understand the Entity and Its Environment 630
Inherent Risk, Including the Risk of Fraud 633
Analytical Procedures 634
Consideration of Internal Control Components
636
Control Activities for Credit Sales Transactions 639
Common Documents and Records 640
Functions and Control Activities 640
Illustrative System for Credit Sales 644
Control Activities for Cash Receipts Transactions
647
Common Documents and Records 647
Functions and Central Activities 648
Illustrative System for Cash Receipts 651
Control Activities for Sales Adjustment Transactions
and Other Controls 651
Common Documents and Records 651
Function and Control Activities 651
Other Controls in the Revenue Cycle 653
Revenue Cycle Tests of Controls 654
Substantive Tests of Accounts Receivable 655
Determining Detection Risk 655
Designing Substantive Tests 658
Other Assurance Services 672
Focus on Audit Decisions 672
Objective Questions 675
Comprehensive Questions 675
[xviii] contents
Cases 679
Comprehensive Case 679
Professional Simulations 684
15 Auditing the Expenditure Cycle 688
Poor Internal Controls Result in a Material
Understatement of Accounts Payable and
Net Income 688
Preview of Chapter 15 689
Risk Assessment Procedures in the Expenditure
Cycle 690
Develop Audit Objectives 691
Understand the Entity and Its Environment 691
Inherent Risk, Including the Risk of Fraud 692
Analytical Procedures 695
Consideration of Internal Control Components 696
Control Activities—Purchase Transactions 699
Common Documents and Records 700
Functions and Control Activities 701
Illustrative System for Purchase Transactions 706
Control Activities—Cash Disbursement Transactions
707
Common Documents and Records 708
Functions and Control Activities 708
Illustrative System for Cash Disbursement
Transactions 710
Control Activities for Purchase Adjustment
Transactions and Other Controls 712
Common Documents and Records 712
Functions and Control Activities 713
Other Controls in the Expenditure Cycle 713
Test of Controls 714
Substantive Tests of Accounts Payable Balances 715
Determining Detection Risk for Tests of
Details 715
Designing Substantive Tests 718
Other Assurance Services 725
Focus on Audit Decisions 726
Objective Questions 728
Comprehensive Questions 729
Cases 734
Professional Simulations 738
16 Auditing the Production and Personnel
Services Cycles 742
Overstating Inventory and Profits 742
Preview of Chapter 16 743
Auditing the Production Cycle 744
Audit Objectives 744
Understanding the Entity and Its Environment 745
Analytical Procedures 746
Inherent Risk 749
Consideration of Internal Controls 749
Preliminary Audit Strategies 757
Substantive Tests of Inventory 757
Auditing the Personnel Service Cycle 769
Audit Objectives 770
Understanding the Entity and Its Environment
770
Analytical Procedures 772
Inherent Risk 772
Consideration of Internal Controls 773
Preliminary Audit Strategies 780
Substantive Tests of the Personnel Services
Cycle 782
Other Services in the Production and Personnel
Services Cycles 786
Focus on Audit Decisions 787
Objective Questions 790
Comprehensive Questions 790
Cases 797
Professional Simulations 801
17 Auditing the Investing and Financing
Cycles 801
Worldcom and Enron: Lessons for the Investing and
Financing Cycles 804
Preview of Chapter 17 805
Nature of the Investing and Financing Cycles 806
Overview of the Investing and Financing Cycles
806
Understanding the Entity and Its Environment
807
The Investing Cycle 807
Audit Objectives 809
Analytical Procedures 810
Inherent Risk 810
Consideration of Internal Controls 811
Preliminary Audit Strategies 812
Substantive Tests for Plant Assets 814
The Financing Cycle 821
Audit Objectives 821
Analytical Procedures 821
Inherent Risk 821
Consideration of Internal Controls 822
Preliminary Audit Strategies for Long Term
Debt 824
Substantive Tests of Long Term Debt 826
Preliminary Audit Strategies for Shareholders
Equity 831
Substantive Tests of Stockholders Equity 832
Other Services 838
Focus on Audit Decisions 838
Objective Questions 841
Comprehensive Questions 841
Cases 843
Professional Simulations 844
18 Auditing Investments and Cash Balances 847
Where s the Cash? Auditor s Uncover Massive Fraud
847
Preview of Chapter 18 847
Auditing Investments 849
Overview of Investments 849
Audit Objectives 850
Understanding the Entity and Its Environment 850
Analytical Procedures 851
Inherent Risk 851
Consideration of Internal Controls 852
Preliminary Audit Strategies 854
Substantive Tests of Short Term and Long Term
Investments 856
Auditing Cash Balances 862
Relationship of Cash Balances to Transaction
Cycles 862
Audit Objectives 862
Analytical Procedures 864
Inherent Risk 864
Consideration of Internal Controls 865
Preliminary Audit Strategies for Investments 865
Substantive Tests of Cash Balances 867
Other Related Services 878
Focus on Audit Decisions 879
Objective Questions 881
Comprehensive Questions 882
Cases 887
Professional Simulation 888
PART 5 / COMPLETING THE AUDIT,
REPORTING, AND OTHER
SERVICES 891
19 Completing the Audit and Postaudit
Responsibilities 893
Auditor s Responsibilities for Events Occurring
After Balance Sheet Date 893
Preview of Chapter 19 893
Completing the Fieldwork 895
Making Subsequent Events Review 896
Reading Minutes of Meetings 898
CONTENTS [xix]
Obtaining Evidence Concerning Litigation,
Claims, and Assessments 898
Obtaining Client Representation Letter 900
Performing Analytical Procedures 901
Evaluating the Findings 904
Making Final Assessment of Materiality and
Audit Risk 904
Evaluating Going Concern 905
Making Technical Review of Financial Statements
907
Formulating Opinion and Drafting Audit Report
on the Financial Statements 908
Formulating Opinion and Drafting Audit Report
on the Internal Controls Over Financial
Reporting 908
Making Final Review(s) of Working Papers 909
Communicating with the Client 910
Communicating Internal Control Matters 910
Communicating Matters Pertaining to Conduct of
Audit 913
Preparing Management Letter 914
Postaudit Responsibilities 916
Subsequent Events Between Report Date and
Issuance of Report 916
Discovery of Facts Existing at Report Date 917
Discovery of Omitted Procedures 917
Focus on Audit Decisions 918
Objective Questions 922
Comprehensive Questions 922
Cases 926
Professional Simulations 929
20 Attest and Assurance Services, and Related
Reports 933
A Busy Day with Lots of Questions 933
Preview of Chapter 20 934
Overview of Attest and Assurance Services 935
Universe of Assurance Services 935
Financial Statement Audits 935
Levels of Assurance 936
Types of Engagements 937
Other SAS Engagements 937
Special Reports 937
Other Comprehensive Bases of Accounting 939
Specified Elements, Accounts, or Items of a
Financial Statement 940
Compliance Reports Related to Audited Financial
Statements 942
Accepting and Performing Attest Engagements
943
Attestation Standards 944
[XX] CONTENTS
Engagements Performed Under Attestation
Standards 946
SSAE 101 Engagements 946
Agreed Upon Procedures Engagements 951
Reporting on Prospective Financial Information
953
Compliance Attestations 955
Accounting and Review Services 958
Review of Financial Statements 959
Compilation of Financial Statements 961
Other Assurance Services 964
CPA Risk Advisory 965
CPA Performance View 967
CPAElderCare 969
Focus on Audit Decisions 971
Objective Questions 974
Comprehensive Questions 974
Case 979
Professional Simulation 980
21 Internal, Operational, and Governmental
Auditing 983
Understanding the Risk of Fraud in Governmental
Audits 983
Preview of Chapter 21 984
Internal Auditing 985
Internal Auditing Denned 985
Evolution of Internal Auditing 986
HA Code of Ethics 986
HA Attribute and Performance Standards 986
Relationship with External Auditors 990
Operational Auditing 991
Operational Auditing Defined 991
Phases of an Operational Audit 992
Standards for Independent Public Accountants
995
Governmental Auditing 996
Types of Government Audits 996
Generally Accepted Government Auditing
Standards (GAGAS) 997
Reporting on Compliance with Laws and
Regulations 1003
Reporting on Internal Control 1005
The Single Audit Act 1006
Objectives of the Act 1006
Applicability and Administration 1006
Scope of an Audit Under the Single Audit Act
1007
Focus on Auditor Knowledge 1011
Objective Questions 1013
Comprehensive Questions 1013
Cases 1017
Professional Simulation 1018
Index 1020
|
| adam_txt |
I
PART 1 / THE AUDITING ENVIRONMENT
1. Auditing and the Public Accounting Profession—Integrity in
Financial Reporting
2. Auditors' Responsibilities and Reports
3. Professional Ethics
4. Auditors' Legal Liability
PART 2 / AUDITING PLANNING
5. Overview of the Financial Statement Audit
6. Audit Evidence
7. Accepting the Engagement and Planning the Audit
8. Materiality Decisions and Analytical Procedures
9. Audit Risk, Including the Risk of Fraud
10. Understanding Internal Control
PART 3 / AUDIT TESTING METHODOLOGY
11. Audit Procedures in Response to Assessed Risks: Tests of Controls
12. Audit Procedures in Response to Assessed Risks: Substantive Tests
13. Audit Sampling
PART 4 / AUDITING THE TRANSACTION CYCLES
14. Auditing the Revenue Cycle
15. Auditing the Expenditure Cycle
16. Auditing the Production and Personnel Services Cycles
17. Auditing the Investing and Financing Cycles
18. Auditing Investments and Cash Balances
PART 5 / COMPLETING THE AUDIT / OTHER SERVICES
AND REPORTS
19. Completing the Audit/Postaudit Responsibilities
20. Attest and Assurance Services and Related Reports
21. Internal, Operational, and Governmental Auditing
[xii]
PART 1 / THE AUDITING
ENVIRONMENT 1
1 Auditing and the Public Accounting
Profession Integrity of Financial Reporting 3
Internal Auditors Uncover Financial Fraud at
Worldcom 3
Preview of Chapter 1 4
Auditing and Assurance Services Defined 5
Auditing Defined 6
Types of Audits 8
Types of Auditors 10
Assurance Services Defined 11
Value of Audit and Assurance Services 15
The Demand for Auditing 18
The Roots of Auditing 18
Need for Financial Statement Audits 20
Economic Benefits of an Audit 21
Limitations of an Audit 22
Organizations Associated with the Public
Accounting Profession 23
Public Sector Organizations 23
Private Sector Organizations 25
Regulatory Framework for Ensuring High Quality
Services 29
Standard Setting 29
Firm Regulation 33
Inspection and Peer Review 33
Government Regulation 34
Focus on Auditor Knowledge 35
Objective Questions 37
Comprehensive Questions 37
Professional Simulation 41
2 Auditors' Responsibilities and Reports 42
Auditor Responsibility for Going Concern 42
Preview of Chapter 2 43
Fundamentals Underlying Financial Statement
Audits 44
Relationship Between Accounting and Auditing
44
Verifiability, Professional Judgment, and Fair
Presentation 45
Independent Auditor Relationships 47
Auditing Standards 50
Generally Accepted Auditing Standards (GAAS)
50
Statements on Auditing Standards (SAS) 54
PCAOB Auditing Standards 54
Assurance Provided by an Audit 55
Auditor Independence 56
Reasonable Assurance 56
Detecting and Reporting Fraud 57
Detecting and Reporting Illegal Acts 59
Evaluation of Internal Control 61
Assurance About a Going Concern 61
A Clean Bill of Health? 62
The Auditor's Report on Financial Statements 64
The Standard Report on Financial Statements 64
Departures from the Standard Report 68
Other Types of Opinions 69
The Auditor's Report on Internal Control 72
The Standard Report 72
Departures From the Standard Report 78
Focus on Auditor Knowledge and Audit Decisions
82
Appendix 84
Objective Questions 94
Comprehensive Questions 94
Cases 98
Professional Simulation 100
3 Professional Ethics 101
Independence and Nonaudit Services 101
Preview of Chapter 3 102
Ethics and Morality 103
General Ethics 103
Professional Ethics 104
[xiii]
[xiv] CONTENTS
AICPA Code of Professional Ethics 105
AICPA Professional Ethics Division 106
Composition of the AICPA Code of Professional
Conduct 106
Ethical Principles 107
Rules of Conduct 110
Rule 101—Independence 112
Rule 102—Integrity and Objectivity 124
Rule 201—General Standards 124
Rule 202—Compliance with Standards 125
Rule 203—Accounting Principles 125
Rule 301—Confidential Client Information 126
Rule 302—Contingent Fees 127
Rule 501—Acts Discreditable 128
Rule 502—Advertising and Other Forms of
Solicitation 129
Rule 503 Commissions and Referral Fees 129
Rule 505 Form of Organization and Name 130
Enforcement of the Rules of Conduct 132
State Boards of Acountancy and Public
Companies Accounting Oversight Board 132
Enforcing the AICPA Code of Professional
Conduct 132
Focus on Auditor Knowledge and Audit
Decisions 134
Objective Questions 137
Comprehensive Questions 137
Cases 140
Professional Simulation 142
4 Auditor's Legal Liability 144
The Cost of Malpractice 144
Preview of Chapter 4 145
Liability Under Common Law 146
Liability to Clients 146
Liability to Third Parties 147
Common Law Defenses 153
Liability Under Securities Law 155
Securities Act of 1933 155
Securities Exchange Act of 1934 159
Private Securities Litigation Reform Act
of 1995 163
Sarbanes Oxley Act of 2002 165
Other Considerations 168
Liability Under Racketeer Influenced and Corrupt
Organizations Act (RICO) 168
Minimizing the Risk of Litigation 169
Summary 170
Focus on Auditor Knowledge 171
Objective Questions 174
Comprehensive Questions 174
Case 177
Professional Simulation 178
PART 2 / AUDIT PLANNING 181
5 Overview of the Financial Statement
Audit 183
How Much of What Do I Audit? 183
Preview of Chapter 5 183
Overview of the Audit Process 185
Phase I: Perform Risk Assessment Procedures 185
Identify Relevant Financial Statement Assertions
186
Understand the Entity and its Environment 190
Make Decisions About Materiality 193
Perform Analytical Procedures 193
Identify the Risks that May Lead to Material
Misstatement, Including the Risk of Fraud 194
Develop Preliminary Audit Strategies 199
Understand Internal Control 199
Phase II: Assess the Risk of Material Misstatement
202
Relate Risk Factors to Potential Financial Statement
Misstatements 202
Determine the Magnitude of Potential
Misstatements 203
Determine the Likelihood of Material
Misstatments 203
Determine Significant Inherent Risks 204
Phase III: Respond to Assessed Risks 205
Staffing and Supervision 206
Nature of Audit Tests 206
Timing of Audit Tests 207
Extent of Audit Tests 208
Respond to Significant Inherent Risks 208
Phase TV: Perform Further Audit Procedures 209
Further Risk Assessment Procedures 210
Test of Controls 210
Substantive Tests 211
Phase V: Evaluate Evidence 212
Reevaluate Risk Assessment Procedures 212
Determine the Significance of Findings 212
Form and Document Conclusions 213
Phase VI: Communicate Audit Findings 214
The Auditor's Opinion 214
Other Required Communications 215
Other Assurance Service Findings 215
Focus on Auditor Knowledge 217
Focus on Audit Decisions 218
Objective Questions 219
Comprehensive Questions 219
Professional Simulation 225
6 Audit Evidence 227
Sunbeam Corporation 227
Preview of Chapter 6 228
Audit Evidence and Assertions 229
Audit Evidence Denned 229
Assertions and Specific Audit Objectives 231
Sufficient Competent Evidence 236
Sufficiency of Audit Evidence 237
Competency of Audit Evidence 238
Audit Procedures 241
Inspection of Documents and Records 241
Inspection of Tangible Assets 243
Observation 244
Inquiry 244
Confirmation 245
Recalculation 245
Reperformance 245
Analytical Procedures 246
Computer Assisted Audit Techniques 246
Four Decisions About Audit Procedures 247
Staffing and Supervising the Audit 248
Nature of Audit Procedures 248
Timing of Audit Procedures 249
Extent of Audit Procedures 249
Documenting Audit Decisions and Audit
Evidence 251
Audit Programs 251
Working Papers 254
Preparing Working Papers 259
Working Paper Files 260
Focus on Auditor Knowledge and Audit
Decisions 261
Objective Questions 263
Comprehensive Questions 263
Cases 268
Professional Simulation 269
7 Accepting the Engagement and Planning the
Audit 270
ZZZZ Best: Client Acceptance and Client
Resignation 270
Preview of Chapter 7 271
Client Acceptance and Retention 272
Evaluate the Integrity of Management 273
Identify Special Circumstances and Unusual Risks
275
Assess Competence to Perform the Audit 276
Evaluate Independence 278
CONTENTS [XV]
Making the Decision to Accept or Decline the
Audit 279
Prepare the Engagement Letter 279
Audit Planning and Risk Assessment Procedures
283
Steps in Performing Risk Assessment Procedures
284
Understanding the Entity and Its Environment 285
Industry, Regulatory, and Other External
Factors 286
The Nature of the Entity, Including its Selection
and Application of Accounting Policies 291
The Entity's Objectives, Strategies, and Related
Business Risks 294
Measurement and Review of the Entity's
Financial Performance 295
Illustrative Case Study 295
Focus on Auditor Knowledge and Audit
Decisions 302
Objective Questions 303
Comprehensive Questions 303
Cases 308
Professional Simulation 312
8 Materiality Decisions and Performing
Analytical Procedures 314
What Size of Misstatement is Material? 314
Preview of Chapter 8 315
Materiality Decisions 316
The Concept of Materiality 316
Preliminary Judgments About Materiality 317
Materiality and the Evaluation of Evidence 322
Performing Analytical Procedures 324
Identify Calculations and Comparisons to Be
Made 325
Develop an Expectation Range 328
Perform the Calculations 329
Analyze Data and Identify Significant
Differences 329
Investigate Significant Unexpected
Differences 330
Determine Effects on Audit Planning 330
Illustrative Case Study 330
Focus on Auditor Knowledge and Audit Decisions
336
Appendix 8 338
Objective Questions 340
Comprehensive Questions 340
Comprehensive Case 343
Professional Simulation 348
[xvi] CONTENTS
9 Audit Risk, Including the Risk of Fraud 350
Fraud is on the Rise: Results of the KPMG Fraud
Survey 2003
Preview of Chapter 9 351
Audit Risk—An Overview 352
Assessing the Risk of Fraud 353
How Significant is Fraud? 353
Fraud Defined 353
The Fraud Triangle 355
Auditing for Fraud 360
The Audit Risk Model 364
Illustrating the Audit Risk Model 364
Assessing the Components of Audit Risk 366
Relationship Between Audit Risk and Audit
Evidence 371
Preliminary Audit Strategies 373
Components of Preliminary Audit Strategies 374
Three Basic Preliminary Audit Strategies 374
Focus on Auditor Knowledge and Audit
Decisions 379
Objective Questions 381
Comprehensive Questions 381
Cases 386
Professional Simulation 387
10 Understanding Internal Control 389
The Importance of Internal Control 389
Preview of Chapter 10 390
Introduction to Internal Control 391
Definition and Components 391
Entity Objectives and Related Internal Control
Relevant to an Audit 392
Limitations of an Entity's System of Internal
Control 393
Roles and Responsibilities 394
Components of Internal Control 396
Control Environment 397
Risk Assessment 402
Information and Communication 404
Control Activities 405
Monitoring 413
Antifraud Programs and Controls 414
Applications of Components to Small and
Midsized Entities 415
Summary 416
Understanding Internal Control 422
What to Understand About Internal Control 422
Effects of Preliminary Audit Strategies 425
Procedures to Obtain an Understanding 426
Documenting the Understanding 429
Flowcharts 430
Focus on Auditor Knowledge and Audit
Decisions 436
Appendix 10a 438
Appendix 10b 447
Appendix 10c 453
Objective Questions 456
Comprehensive Questions 456
Cases 461
Professional Simulation 463
PART 3 / AUDIT TESTING
METHODOLOGY 465
11 Audit Procedures in Response to Assessed
Risks: Tests of Controls 467
Internal Controls at Enron 402
Preview of Chapter 11 468
Process for Assessing Control Risk 469
Consider Knowledge Acquired from Procedures
to Obtain an Understanding 470
Identify Potential Misstatements 470
Identify Necessary Controls 471
Perform Tests of Controls 474
Evaluate Evidence and Make Assessment 475
Assessing Control Risk in an Information
Technology Environment 476
Strategies for Performing Tests of Controls 476
Computer Assisted Audit Techniques 478
Assessing Information Technology Controls 481
Effects of Preliminary Audit Strategies 484
Primarily Substantive Approaches 484
Lower Assessed Level of Control Risk 487
Designing Tests of Controls 487
Nature of Tests of Controls 488
Timing of Tests of Controls 489
Extent of Tests of Controls 491
Staffing Tests of Controls 492
Audit Programs for Tests of Controls 492
Dual Purpose Tests 492
Additional Considerations 495
Assessing Control Risk for Account Balance
Assertions Affected by a Single Transaction
Class 495
Assessing Control Risk for Account Balance
Assertions Affected by Multiple Transaction
Class 495
Documenting the Assessed Level of Control Risk
497
Communicating Internal Control Matters 498
Focus on Auditor Knowledge and Audit
Decisions 500
Objective Questions 502
Comprehensive Questions 502
Cases 508
Professional Simulation 511
12 Audit Procedures in Response to Assessed
Risks: Substantive Tests 513
The Importance of Risk Assessment Procedures and
Audit Programs 523
Preview of Chapter 12 514
Assessing the Risk of Material Misstatement 515
Steps for Assessing the Risk of Material
Misstatement 515
Determining Detection Risk 518
Designing Substantive Tests 520
Performing Further Audit Procedures 520
Using Information Technology to Support
Substantive Tests 520
Audit Choices in the Design of Substantive Tests
523
Special Considerations in Designing Substantive
Tests 533
Developing Audit Programs for Substantive Tests
535
A General Framework for Developing an Audit
Program for Substantive Tests 535
Focus on Auditor Knowledge and Audit
Decisions 540
Objective Questions 542
Comprehensive Questions 542
Professional Simulation 549
13 Audit Sampling 551
What is an Appropriate Sample Size? 551
Preview of Chapter 13 552
Basic Audit Sampling Concepts 553
Nature and Purpose of Audit Sampling 553
Uncertainty and Audit Sampling 553
Sampling Risk and Nonsampling Risk 553
Nonstatistical and Statistical Sampling 555
Tests of Controls 558
Tests of Controls That Do Not Involve Audit
Sampling 558
Framework for Audit Sampling for Tests of
Controls 559
Substantive Tests 566
Substantive Tests That Do Not Involve Audit
Sampling 566
contents [xvii]
Framework for Audit Sampling for Substantive
Tests 567
Summary 582
Focus on Auditor Knowledge and Audit
Decisions 583
Appendix 13a 585
Appendix 13b 593
Appendix 13c 604
Objective Questions 609
Comprehensive Questions 609
Cases 616
Professional Simulation 623
PART 4 / AUDITING THE
TRANSACTION CYCLES 625
14 Auditing the Revenue Cycle 627
What is the Most Frequent Cause of Financial
Statement Restatements? 627
Preview of Chapter 14 628
Risk Assessment Procedures in the Revenue
Cycle 629
Develop Audit Objectives 629
Understand the Entity and Its Environment 630
Inherent Risk, Including the Risk of Fraud 633
Analytical Procedures 634
Consideration of Internal Control Components
636
Control Activities for Credit Sales Transactions 639
Common Documents and Records 640
Functions and Control Activities 640
Illustrative System for Credit Sales 644
Control Activities for Cash Receipts Transactions
647
Common Documents and Records 647
Functions and Central Activities 648
Illustrative System for Cash Receipts 651
Control Activities for Sales Adjustment Transactions
and Other Controls 651
Common Documents and Records 651
Function and Control Activities 651
Other Controls in the Revenue Cycle 653
Revenue Cycle Tests of Controls 654
Substantive Tests of Accounts Receivable 655
Determining Detection Risk 655
Designing Substantive Tests 658
Other Assurance Services 672
Focus on Audit Decisions 672
Objective Questions 675
Comprehensive Questions 675
[xviii] contents
Cases 679
Comprehensive Case 679
Professional Simulations 684
15 Auditing the Expenditure Cycle 688
Poor Internal Controls Result in a Material
Understatement of Accounts Payable and
Net Income 688
Preview of Chapter 15 689
Risk Assessment Procedures in the Expenditure
Cycle 690
Develop Audit Objectives 691
Understand the Entity and Its Environment 691
Inherent Risk, Including the Risk of Fraud 692
Analytical Procedures 695
Consideration of Internal Control Components 696
Control Activities—Purchase Transactions 699
Common Documents and Records 700
Functions and Control Activities 701
Illustrative System for Purchase Transactions 706
Control Activities—Cash Disbursement Transactions
707
Common Documents and Records 708
Functions and Control Activities 708
Illustrative System for Cash Disbursement
Transactions 710
Control Activities for Purchase Adjustment
Transactions and Other Controls 712
Common Documents and Records 712
Functions and Control Activities 713
Other Controls in the Expenditure Cycle 713
Test of Controls 714
Substantive Tests of Accounts Payable Balances 715
Determining Detection Risk for Tests of
Details 715
Designing Substantive Tests 718
Other Assurance Services 725
Focus on Audit Decisions 726
Objective Questions 728
Comprehensive Questions 729
Cases 734
Professional Simulations 738
16 Auditing the Production and Personnel
Services Cycles 742
Overstating Inventory and Profits 742
Preview of Chapter 16 743
Auditing the Production Cycle 744
Audit Objectives 744
Understanding the Entity and Its Environment 745
Analytical Procedures 746
Inherent Risk 749
Consideration of Internal Controls 749
Preliminary Audit Strategies 757
Substantive Tests of Inventory 757
Auditing the Personnel Service Cycle 769
Audit Objectives 770
Understanding the Entity and Its Environment
770
Analytical Procedures 772
Inherent Risk 772
Consideration of Internal Controls 773
Preliminary Audit Strategies 780
Substantive Tests of the Personnel Services
Cycle 782
Other Services in the Production and Personnel
Services Cycles 786
Focus on Audit Decisions 787
Objective Questions 790
Comprehensive Questions 790
Cases 797
Professional Simulations 801
17 Auditing the Investing and Financing
Cycles 801
Worldcom and Enron: Lessons for the Investing and
Financing Cycles 804
Preview of Chapter 17 805
Nature of the Investing and Financing Cycles 806
Overview of the Investing and Financing Cycles
806
Understanding the Entity and Its Environment
807
The Investing Cycle 807
Audit Objectives 809
Analytical Procedures 810
Inherent Risk 810
Consideration of Internal Controls 811
Preliminary Audit Strategies 812
Substantive Tests for Plant Assets 814
The Financing Cycle 821
Audit Objectives 821
Analytical Procedures 821
Inherent Risk 821
Consideration of Internal Controls 822
Preliminary Audit Strategies for Long Term
Debt 824
Substantive Tests of Long Term Debt 826
Preliminary Audit Strategies for Shareholders'
Equity 831
Substantive Tests of Stockholders' Equity 832
Other Services 838
Focus on Audit Decisions 838
Objective Questions 841
Comprehensive Questions 841
Cases 843
Professional Simulations 844
18 Auditing Investments and Cash Balances 847
Where's the Cash? Auditor's Uncover Massive Fraud
847
Preview of Chapter 18 847
Auditing Investments 849
Overview of Investments 849
Audit Objectives 850
Understanding the Entity and Its Environment 850
Analytical Procedures 851
Inherent Risk 851
Consideration of Internal Controls 852
Preliminary Audit Strategies 854
Substantive Tests of Short Term and Long Term
Investments 856
Auditing Cash Balances 862
Relationship of Cash Balances to Transaction
Cycles 862
Audit Objectives 862
Analytical Procedures 864
Inherent Risk 864
Consideration of Internal Controls 865
Preliminary Audit Strategies for Investments 865
Substantive Tests of Cash Balances 867
Other Related Services 878
Focus on Audit Decisions 879
Objective Questions 881
Comprehensive Questions 882
Cases 887
Professional Simulation 888
PART 5 / COMPLETING THE AUDIT,
REPORTING, AND OTHER
SERVICES 891
19 Completing the Audit and Postaudit
Responsibilities 893
Auditor's Responsibilities for Events Occurring
After Balance Sheet Date 893
Preview of Chapter 19 893
Completing the Fieldwork 895
Making Subsequent Events Review 896
Reading Minutes of Meetings 898
CONTENTS [xix]
Obtaining Evidence Concerning Litigation,
Claims, and Assessments 898
Obtaining Client Representation Letter 900
Performing Analytical Procedures 901
Evaluating the Findings 904
Making Final Assessment of Materiality and
Audit Risk 904
Evaluating Going Concern 905
Making Technical Review of Financial Statements
907
Formulating Opinion and Drafting Audit Report
on the Financial Statements 908
Formulating Opinion and Drafting Audit Report
on the Internal Controls Over Financial
Reporting 908
Making Final Review(s) of Working Papers 909
Communicating with the Client 910
Communicating Internal Control Matters 910
Communicating Matters Pertaining to Conduct of
Audit 913
Preparing Management Letter 914
Postaudit Responsibilities 916
Subsequent Events Between Report Date and
Issuance of Report 916
Discovery of Facts Existing at Report Date 917
Discovery of Omitted Procedures 917
Focus on Audit Decisions 918
Objective Questions 922
Comprehensive Questions 922
Cases 926
Professional Simulations 929
20 Attest and Assurance Services, and Related
Reports 933
A Busy Day with Lots of Questions 933
Preview of Chapter 20 934
Overview of Attest and Assurance Services 935
Universe of Assurance Services 935
Financial Statement Audits 935
Levels of Assurance 936
Types of Engagements 937
Other SAS Engagements 937
Special Reports 937
Other Comprehensive Bases of Accounting 939
Specified Elements, Accounts, or Items of a
Financial Statement 940
Compliance Reports Related to Audited Financial
Statements 942
Accepting and Performing Attest Engagements
943
Attestation Standards 944
[XX] CONTENTS
Engagements Performed Under Attestation
Standards 946
SSAE 101 Engagements 946
Agreed Upon Procedures Engagements 951
Reporting on Prospective Financial Information
953
Compliance Attestations 955
Accounting and Review Services 958
Review of Financial Statements 959
Compilation of Financial Statements 961
Other Assurance Services 964
CPA Risk Advisory 965
CPA Performance View 967
CPAElderCare 969
Focus on Audit Decisions 971
Objective Questions 974
Comprehensive Questions 974
Case 979
Professional Simulation 980
21 Internal, Operational, and Governmental
Auditing 983
Understanding the Risk of Fraud in Governmental
Audits 983
Preview of Chapter 21 984
Internal Auditing 985
Internal Auditing Denned 985
Evolution of Internal Auditing 986
HA Code of Ethics 986
HA Attribute and Performance Standards 986
Relationship with External Auditors 990
Operational Auditing 991
Operational Auditing Defined 991
Phases of an Operational Audit 992
Standards for Independent Public Accountants
995
Governmental Auditing 996
Types of Government Audits 996
Generally Accepted Government Auditing
Standards (GAGAS) 997
Reporting on Compliance with Laws and
Regulations 1003
Reporting on Internal Control 1005
The Single Audit Act 1006
Objectives of the Act 1006
Applicability and Administration 1006
Scope of an Audit Under the Single Audit Act
1007
Focus on Auditor Knowledge 1011
Objective Questions 1013
Comprehensive Questions 1013
Cases 1017
Professional Simulation 1018
Index 1020 |
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| author | Boynton, William C. Johnson, Raymond N. |
| author_facet | Boynton, William C. Johnson, Raymond N. |
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| callnumber-subject | HF - Commerce |
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| 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 |
| discipline_str_mv | Wirtschaftswissenschaften |
| edition | 8. ed. |
| format | Book |
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| id | DE-604.BV020838301 |
| illustrated | Illustrated |
| index_date | 2024-07-02T13:15:36Z |
| indexdate | 2024-07-09T20:26:18Z |
| institution | BVB |
| isbn | 0471230111 9780471230113 |
| language | English |
| lccn | 00042887 |
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| owner_facet | DE-19 DE-BY-UBM |
| physical | XX, 1036 S. ill. 26 cm |
| publishDate | 2006 |
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| publisher | Wiley |
| record_format | marc |
| spelling | Boynton, William C. Verfasser aut Modern auditing assurance services and the integrity of financial reporting William C. Boynton ; Raymond N. Jonson 8. ed. Hoboken [u.a] Wiley 2006 XX, 1036 S. ill. 26 cm txt rdacontent n rdamedia nc rdacarrier Includes bibliographical references and index aAuditing Wirtschaftsprüfung (DE-588)4066505-7 gnd rswk-swf (DE-588)4123623-3 Lehrbuch gnd-content Wirtschaftsprüfung (DE-588)4066505-7 s DE-604 Johnson, Raymond N. Verfasser aut http://www.loc.gov/catdir/bios/wiley042/00042887.html Contributor biographical information http://www.loc.gov/catdir/description/wiley034/00042887.html Publisher description http://www.loc.gov/catdir/toc/onix05/00042887.html Table of Contents HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014160215&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Boynton, William C. Johnson, Raymond N. Modern auditing assurance services and the integrity of financial reporting aAuditing Wirtschaftsprüfung (DE-588)4066505-7 gnd |
| subject_GND | (DE-588)4066505-7 (DE-588)4123623-3 |
| title | Modern auditing assurance services and the integrity of financial reporting |
| title_auth | Modern auditing assurance services and the integrity of financial reporting |
| title_exact_search | Modern auditing assurance services and the integrity of financial reporting |
| title_exact_search_txtP | Modern auditing assurance services and the integrity of financial reporting |
| title_full | Modern auditing assurance services and the integrity of financial reporting William C. Boynton ; Raymond N. Jonson |
| title_fullStr | Modern auditing assurance services and the integrity of financial reporting William C. Boynton ; Raymond N. Jonson |
| title_full_unstemmed | Modern auditing assurance services and the integrity of financial reporting William C. Boynton ; Raymond N. Jonson |
| title_short | Modern auditing |
| title_sort | modern auditing assurance services and the integrity of financial reporting |
| title_sub | assurance services and the integrity of financial reporting |
| topic | aAuditing Wirtschaftsprüfung (DE-588)4066505-7 gnd |
| topic_facet | aAuditing Wirtschaftsprüfung Lehrbuch |
| url | http://www.loc.gov/catdir/bios/wiley042/00042887.html http://www.loc.gov/catdir/description/wiley034/00042887.html http://www.loc.gov/catdir/toc/onix05/00042887.html http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014160215&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT boyntonwilliamc modernauditingassuranceservicesandtheintegrityoffinancialreporting AT johnsonraymondn modernauditingassuranceservicesandtheintegrityoffinancialreporting |