Auditing: assurance & risk
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| Main Authors: | , , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Mason, Ohio
Thomson, South-Western
2007
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| Edition: | 3. ed. |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XXIX, 857 S. Ill. |
| ISBN: | 0324313187 9780324313185 |
Staff View
MARC
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Record in the Search Index
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| adam_text | Brief Contents
1 Assurance and Auditing 1
2 Managing Risk: The Role of Auditing and Assurance 27
3 The Building Blocks of Auditing 58
4 The Integrated Audit Process 104
5 Understanding the Client s Industry and Business: Strategic Analysis 144
6 Business Processes and Internal Risks 190
7 Risk Management and Internal Control 226
8 Evaluating Internal Control over Financial Reporting 271
9 Inquiry and Analytical Evidence 332
10 Evidence about Management Assertions: Linking Residual Risks
to Substantive Tests 382
11 Audit Testing for the Sales and Customer Service Process 430
12 Audit Testing for the Supply Chain and Production Process 516
13 Auditing Resource Management Processes 567
14 Completing the Integrated Audit I: Business Measurement Analysis 612
15 Completing the Integrated Audit II: Audit Reporting 650
16 Interpreting Sample Based Audit Evidence 694
17 The Ethical Auditor: Factors Affecting Auditor Decision Making 732
18 Audit and Assurance Services 790
iv
Contents
Preface xiii
About the Authors xxiii
Foreword: From the Director, Academic Research, KPMG LLP xxv
Foreword: From the Technical Director, International Federation of Accountants xxviii
1 ASSURANCE AND AUDITING 1
Introduction 1 Information, Business, and Global Capital Markets 2 The Role
of Auditing in an International Economic System 3 The Demand for Assurance:
Integrity, Trust, and Risk 5 Incentives Ethical Principles The Role of Corporate
Governance The Role of the External Auditor Differentiating Assurance,
Attestation, Auditing, and Accounting 11 Fundamental Audit Concepts The
Nature of Assurance and Attestation Engagements The Auditing Profession and
Regulation 15 Entering the Profession: Education, Training, and Certification
Organizational Forms of Public Accounting Firms Regulating the Auditing
Profession Knowledge and Skills Needed by Auditors in the 21st Century 19
Summary and Conclusion 20 Bibliography of Related Professional
Literature 21 Questions 22 Problems 23
Case 1 1: Anthony s Pizzeria 26
2 MANAGING RISK: THE ROLE OF AUDITING AND ASSURANCE 27
Introduction 27 Risk Management in a Business Enterprise 29 The Nature of
Risk Enterprise Risk Management Control Activities for Business Risks Control
Activities for Compliance Risks Control Activities over Financial Reporting Risks
Implications of Risk Management for Financial Performance 38 The Need for
External Assurance as a Component of Risk Management 40 Enterprise Risk
Management and the Integrated Audit 43 Phase One: Auditing Management s
Assessment of Internal Control over Financial Reporting Phase Two: Auditing
Actual Effectiveness of Internal Control over Financial Reporting Phase Three:
Auditing the Fairness of the Financial Statements Other Types of Assurance
Engagements 46 Assurance about Compliance with Laws, Regulations, and
Contractual Obligations Assurance about the Reliability of Information and
Control Systems Assurance about the Effectiveness and Efficiency of Operations
Summary and Conclusion 48 Bibliography of Related Professional
Literature 48 Questions 50 Problems 51
v
vi Contents
Case 2 1: Equiticorp Holdings Ltd. 54
Case 2 2: Insignia Textiles Limited 55
Case 2 3: Ucantrustus Builders Inc. 56
3 THE BUILDING BLOCKS OF AUDITING 58
Introduction 58 Management s Assertions 59 Financial Reporting Assertions
Internal Control Assertions Auditor Responsibilities 64 Reasonable Assurance
about Errors and Fraudulent Misstatements Internal Control over Financial
Reporting Illegal Acts by Clients Assessment of Going Concern Communicating
the Results of the Audit 70 Audit Reports Related to Internal Control over
Financial Reporting The Auditor s Report Related to Financial Statement Assertions
The Pervasive Concepts of Auditing: Risk, Materiality, and Evidence 76 Risk
Concepts in Auditing 78 Client Business Risk Engagement Risk Audit Risk
Materiality 81 Evidence Collection in Auditing 83 Risk Assessment Tests of
Accounting Information Types of Audit Evidence 86 Competence of Audit
Evidence 89 The Interrelationship of Risk, Materiality, and Evidence 91
Summary and Conclusion 92 Bibliography of Related Professional Literature 92
Questions 94 Problems 96
Case 3 1: Rocky Mountain Electric 100
Case 3 2: New Zealand Refining Co., Ltd. 102
4 THE INTEGRATED AUDIT PROCESS 104
Introduction 104 Regulation and the Audit of Financial Statements 105
Generally Accepted Auditing Standards Ethical Standards Quality Control
Standards Client Acceptance and Retention 111 Factors Affecting Client
Acceptability Communication with the Predecessor Auditor To Accept or
Not? Engagement Letters Preliminary Planning 116 Obtain an Understanding
of the Client Analyze the Organization s Strategic Plan Obtain an Understanding
of Information Processing Identify Problem Areas that May Affect Audit
Planning Consider Special Circumstances that May Affect Audit Planning An
Overview of the Integrated Audit Process 125 Summary and Conclusion 128
Bibliography of Related Professional Literature 128 Questions 130
Problems 130
Case 4 1: Prefab Sprout Company 135
Case 4 2: Murphy Tymshare Inc. 137
Case 4 3: Appetizing Alligator Farms Inc. 141
5 UNDERSTANDING THE CLIENT S INDUSTRY AND BUSINESS:
STRATEGIC ANALYSIS 144
Introduction 144 Knowledge Acquisition for Strategic and Process
Analysis 146 Strategic Risk Analysis Process Risk Analysis Residual Risk
Analysis Understanding a Client s Objectives and Strategies to Achieve
Objectives 150 Analyze the Organization s Strategic Plan The Impact of
Strategic Positioning Decisions Evaluating Strategic Positioning The Impact of
Strategic Positioning on Financial Statements and the Audit Organizational
Business Models 156 Components of the Organizational Business Model
Analyzing the Organizational Business Model An Example of an Organizational
Contents vii
Business Model Analyzing Strategic Risks 162 Macroenvironmental Forces
(PEST Factors) Industry Forces (Porter s Five Forces) Analyzing the Audit
Implications of Strategic Risks 169 Linking Strategic Risks to Internal
Processes 175 Summary and Conclusion 177 Bibliography of Related
Professional Literature 177 Questions 178 Problems 178
Case 5 1: Hoosier Cycle 182
Case 5 2: The Unfriendly Skies 183
Case 5 3: Plastic Gizmos, Inc. 185
6 BUSINESS PROCESSES AND INTERNAL RISKS 190
Introduction 190 Internal Operations and Business Processes 191 Primary
Processes Support Processes An Example of Business Processes Comprising a
Value Chain An Overview of Process Analysis 199 Process Maps 201
Process Objectives Process Activities Information Flows Accounting Impact of
Process Activities Internal Threat Analysis and Process Risks 208 People Risks
Direct Process Risks Indirect Process Risks An Example of Process Analysis:
Human Resource Management 214 Summary and Conclusion 218
Bibliography of Related Professional Literature 218 Questions 219
Problems 220
Case 6 1: Strategic Analysis and Business Processes 223
Case 6 2: Personal Computing Concepts 224
7 RISK MANAGEMENT AND INTERNAL CONTROL 226
Introduction 226 Using Internal Control to Mitigate Risk 227 Internal Control
Defined Components of Internal Control Levels of Control Activity
Management Controls 233 Types of Management Control Evaluating
Management Controls Evidence of Internal Controls Mitigating Risk Audit
Implications of Management Controls Limitations of Management Control
Process Control Activities 246 Performance Reviews Processing Controls
Physical Controls Segregation of Duties An Illustration of Process Controls:
Human Resource Management 256 Internal Control and Residual Risks 257
Summary and Conclusion 260 Bibliography of Related Professional
Literature 260 Questions 261 Problems 262
Case 7 1: Alliance Management at Nike 266
Case 7 2: Franchise Management at McDonald s 267
Case 7 3: Duria s Retail 268
8 EVALUATING INTERNAL CONTROL OVER FINANCIAL REPORTING 271
Introduction 272 Internal Control and Financial Reporting 273 The Financial
Reporting Process 274 Source Documents and Transactions Journals Ledgers
Financial Statements Impact of Information Technology on Financial Reporting
The Role of Internal Control over Financial Reporting 279 Management s
Fundamental Responsibility for Internal Control The Auditor s Role in Evaluating
Internal Control over Financial Reporting Assessing Control Risk Control Risk
and Tests of Financial Statement Assertions The Auditor s Reporting
Responsibilities in a Traditional Audit An Example of Internal Control Evaluation
viii Contents
and Control Risk Assessment 292 Evaluating Internal Control over Financial
Reporting Assessing Control Risk Control Risk Assessments and Planned Audit
Procedures Consideration of Internal Control over Financial Reporting in an
Integrated Audit 299 Management s Responsibility to Formally Assess and Test
Internal Control Requirement for the Auditor to Plan Internal Control Tests
Assessment of Control Risk: Implications for Tests of Financial Statement Assertions
The Auditor s Reporting Responsibilities in an Integrated Audit Summary and
Conclusion 303 Appendix A: Information Technology and Internal
Control 306 Impact of Information Technology Myths Concerning Information
Technology and Internal Control Illustrative Controls in a Computerized
Information System Summary Appendix B: Flowcharting Techniques 311
Overview of Flowcharting Key Elements of a Flowchart Guidelines for Flowchart
Preparation Bibliography of Related Professional Literature 313
Questions 314 Problems 315
Case 8 1: The City of Smallville 321
9 INQUIRY AND ANALYTICAL EVIDENCE 332
Introduction 332 A Traditional View of Inquiry Evidence 333 A Rigorous
Approach to Obtaining Inquiry Evidence 336 Planning Client Inquiries
Conducting Client Enquires Introduction to Analysis: A Simple Example 340
Basic Techniques for Obtaining Analytical Evidence 342 Basic Judgmental
Methods Advanced Judgmental Methods A Rigorous Approach to Obtaining
Analytical Evidence 350 Performing Structured Analysis Potential Pitfalls from
Using Analysis as Evidence Inquiry and Analysis in Assessing Fraud Risk 356
Statistical Methods for Obtaining Analytical Evidence 358 Overview of
Univariate Regression An Application of Regression Analysis to Auditing
Consideration of Key Assumptions Summary and Conclusion 366
Bibliography of Related Professional Literature 366 Questions 367
Problems 368
Case 9 1: Stripenburn Construction Company 374
Case 9 2: The Cleaning Company 376
Case 9 3: UDUB Limited 378
10 EVIDENCE ABOUT MANAGEMENT ASSERTIONS: LINKING RESIDUAL
RISKS TO SUBSTANTIVE TESTS 382
Introduction 382 Assertions, Risks, and Evidence Revisited 384 Analyzing
Residual Risks Identified from Strategic and Process Analysis 385 The Audit
Risk Model 387 Risk of Material Misstatement Detection Risk Applying the
Audit Risk Model Setting Audit Risk Materiality 397 Overall Planning
Materiality Qualitative Considerations in Setting Materiality Tolerable Error:
Allocation of Materiality to Accounts Determining the Nature, Extent, and
Timing of Substantive Testing 401 Appropriateness of Audit Evidence 401
An Example: Linking Residual Risk Assessments to Tests of Management
Assertions 405 Developing the Audit Plan for Tests of Management
Assertions 407 Selecting Effective and Efficient Audit Procedures to Test
Assertions Segmenting the Audit Plan The Substantive Audit Program
Summary and Conclusion 416 Bibliography of Related Professional
Literature 417 Questions 418 Problems 420
Contents ix
Case 10 1: Bigbox Home Improvement Incorporated 424
Case 10 2: Rubba Dub Dub Tub and Commode Company 426
11 AUDIT TESTING FOR THE SALES AND CUSTOMER SERVICE PROCESS 430
Introduction 431 An Overview of Objectives and Activities Related to Sales and
Customer Service 431 Process Objectives Process Activities Transactions
Arising from Sales and Customer Service 438 Sales Collections Sales Returns
Bad Debt Estimation Bad Debt Write offs Vendor Allowances and Rebates
Internal Threat Analysis for Sales and Customer Service 443 Identification of
Process Risks Analysis of Process Controls Analysis of Internal Control over
Financial Reporting Evaluation of Process Performance Indicators Conclusions
about Residual Risks from Sales and Customer Service 454 Testing Process
Control and Internal Control over Financial Reporting Identifying Significant
Residual Risks Planning Tests of Financial Statement Assertions: Revenue and
Accounts Receivable 457 Tests of Sales Transactions Substantive Analytical
Procedures Tests of the Aged Receivables Trial Balance Confirmations Cutoff
Tests Tests of Revenue Recognition Tests of Uncollectible Amounts Summary
and Conclusion 467 Appendix A: Planning Tests of Financial Statement
Assertions Related to Cash Balances 468 Tests of Cash Receipts Bank
Confirmations Bank Reconciliations Proof of Cash Tests of Interfund Transfers
Appendix B: An Overview of Working paper Documentation Techniques 476
The Need for Documentation Audit Documentation Identification Paperless Audits
Documentation Referencing Cross References Tickmarks Conclusion
Bibliography of Related Professional Literature 480 Questions 480
Problems 482
Case 11 1: Lowmaxx Retail 486
Case 11 2: Compuville Computers 488
Case 11 3: IOU A Lot Inc. 503
12 AUDIT TESTING FOR THE SUPPLY CHAIN AND PRODUCTION PROCESS 516
Introduction 517 An Overview of Objectives and Activities Related to Supply
Chain and Production Management 517 Process Objectives Process Activities
Transactions Arising from Supply Chain and Production Management 525
Purchases Disbursements Production Internal Threat Analysis for Supply
Chain and Production Management 529 Identification of Process Risks Analysis
of Process Controls Analysis of Internal Control over Financial Reporting
Evaluation of Process Performance Indicators Conclusions about Residual Risks
from Supply Chain and Production Management 539 Testing Process Controls
and Internal Control over Financial Reporting Identifying Significant Residual
Risks Planning Tests of Financial Statement Assertions: Purchases and Accounts
Payable 543 Tests of Purchase and Disbursement Transactions Substantive
Analytical Procedures Tests of Accounts Payable Trial Balance Tests for
Unrecorded Liabilities Confirmation of Payables Planning Tests of Financial
Statement Assertions: Inventory 549 Tests of Inventory Purchases, Conversion,
and Movement Substantive Analytical Procedures Inspection of Inventory
Inventory Price Tests and Obsolescence Tests of Inventory Compilation Cutoff
Tests Summary and Conclusion 556 Bibliography of Related Professional
Literature 557 Questions 558 Problems 559
X Contents
Case 12 1: Wal Mart Suppliers 564
Case 12 2: Global Crossing 565
13 AUDITING RESOURCE MANAGEMENT PROCESSES 567
Introduction 567 Part A: Auditing the Property Management Process 569
Process Map Internal Threat Analysis Analysis of Process Controls and Internal
Control over Financial Reporting Evaluation of Process Performance Indicators
Tests of Financial Statement Assertions: Property, Equipment, and
Depreciation 577 Substantive Analytical Procedures Tests of Valuation and
Allocation Tests of Transactions Part B: Auditing the Financial Management
Process 582 Process Map Internal Threat Analysis Analysis of Process Controls
and Internal Control over Financial Reporting Evaluation of Process Performance
Indicators Tests of Financial Statement Assertions: Investments, Borrowed Funds,
and Equity 590 Substantive Tests for Investments Substantive Tests for Borrowed
Funds Substantive Tests for Equity Summary and Conclusion 596 Appendix:
Substantive Tests for Transactions and Accounts in Human Resource
Management 596 Human Resource Transactions Tests of Financial Statement
Assertions: Payroll and Accrued Liabilities Tests of Transactions Substantive
Analytical Procedures Cutoff Tests Confirmation of Obligations Bibliography of
Related Professional Literature 604 Questions 605 Problems 606
Case 13 1: OPM Leasing Inc. 609
Case 13 2: WorldCom 611
14 COMPLETING THE INTEGRATED AUDIT I: BUSINESS MEASUREMENT
ANALYSIS 612
Introduction 612 An Overview of Final Evidence Aggregation and Preparation of
the Financial Statements 614 Business Measurement Analysis: Analyzing the
Compiled Financial Statements 615 Evaluating Performance: Financial
Performance Measures Evaluating Performance: Nonfinancial Performance
Measures Business Measurement Analysis Based on the Balanced Scorecard
Final Review of Financial Results: An Integrated Example 621 Financial
Performance Market Performance Process Performance: Product Design and
Development Process Performance: Customer Sales and Service Process
Performance: Production Management Resource Performance: Human Resources
Resource Performance: Supply Chain Resource Performance: Property Resource
Performance: Financial Management Overall Audit Conclusion Implications
Evaluation of Potential Going Concern Problems 634 Assessing the Risk of
Financial Failure Considering Management Responses to Going Concern Threats
Summary and Conclusion 637 Appendix A: Background Information for AMA
Autoparts Inc. 637 Company Background Summary of Key Accounting Policies
and Procedures Production and Sales Financing Arrangements Appendix B:
Identifying Going Concern Problems Using Statistical Analysis 640
Bibliography of Related Professional Literature 641 Questions 642
Problems 643
Case 14 1: Video Replay 648
Contents xi
15 COMPLETING THE INTEGRATED AUDIT II: AUDIT REPORTING 650
Introduction 650 Completion Procedures 652 Review for Contingent Losses
Attorney (Legal) Confirmations Review of Subsequent Events Representation
Letters Final Evaluation of Audit Evidence 659 Evaluation of Presentation and
Disclosure Assertions Review of Audit Documentation and Conclusions Client
Negotiation and Resolution of Known Misstatements Final Technical Review
Accounting Choices and the Quality of Earnings 664 The Impact of Accounting
Choices, Policies, and Procedures Seven Ways Accounting Choices Can Lower
Earnings Quality Assessing Earnings Quality External Communication of Audit
Results 669 Standard Unqualified Auditor s Report Unqualified Auditor Reports
with an Explanatory Paragraph Auditor s Reports Other than Unqualified
Subsequent Discovery of a Misstatement in the Financial Statements Audit Report
for Internal Control over Financial Reporting Communications of Audit Results to
Management and Those Charged with Governance 679 Formal Reporting to the
Audit Committee Reports on Internal Control Issues Discovered as Part of the
Financial Statement Audit Management Letters Summary and Conclusion 683
Bibliography of Related Professional Literature 683 Questions 685
Problems 687
Case 15 1: Auditor s Reports 693
16 INTERPRETING SAMPLE BASED AUDIT EVIDENCE 694
Introduction 695 The Role of Sampling in an Audit 695 Selecting a Sample for
Audit Testing 697 Population of Prenumbered Documents A Technique for
Refining Sample Selection: Stratified Sampling Other Types of Populations Tests
of Process Controls and Transactions: Attribute Sampling and Sample
Evaluation 704 Step 1: Identify the Audit Procedure and the Purpose of the Test
Step 2: Define the Population and Sample Unit Step 3: Define the Deviation
Conditions Step 4: Specify the Tolerable Deviation Rate (TDR) Step 5: Specify the
Acceptable Risk of Overreliance (ARO) On Controls Step 6: Estimate the Expected
Deviation Rate (EDR) Step 7: Determine the Sample Size (n) Step 8: Select the
Sample Step 9: Perform the Audit Procedure and Document the Results
Step 10: Generalize the Sample Results to the Population Step 11: Analyze Individual
Deviations Step 12: Conclude Whether the Assertion Tested is Acceptable Tests of
Account Balance Details: Dollar Unit Sampling 714 Step 1: Identify the Audit
Procedure and Purpose of the Test Step 2: Define the Population and Sample Unit
Step 3: Define the Error Conditions Applicable to the Audit Procedure Step 4:
Specify the Tolerable Error Level (TEL) Step 5: Specify the Acceptable Risk of
Incorrect Acceptance (ARIA) Step 6: Estimate the Expected Error Level (EEL) and
the Expected Tainting Factor (ETF) Step 7: Determine the Sample Size («) Step 8:
Select the Sample Step 9: Perform the Audit Procedure and Document the Results
Step 10: Generalize the Sample Results to the Population Step 11: Analyze
Individual Errors Step 12: Conclude Whether the Account Balance Tested Is
Acceptable Judgmental Approaches to Sampling 723 Common Errors in
Sampling Summary and Conclusion 726 Bibliography of Related Professional
Literature 726 Questions 727 Problems 729
xii Contents
17 THE ETHICAL AUDITOR: FACTORS AFFECTING AUDITOR DECISION MAKING 732
Introduction 732 Auditing as a Profession 734 Auditing as an Ethical
Judgment Process 734 Ethics and Judgment Professional Audit Judgment and
Ethical Decision Making Threats to the Quality of Individual Auditor
Judgment 737 Concerns about Bias in Individual Professional Judgment
Concerns about Ethical Reasoning in Individual Professional Judgment Reducing
Ethical Dilemmas and Judgment Biases among Professionals Institutional Forces
that Reinforce Ethical Auditor Judgment 749 Codes of Professional Conduct
Rules Regarding Auditor Independence Effect of Auditing Standards on Judgment
Audit Firm Quality Control Standards Peer Reviews and Practice Inspections
Institutional Forces that Punish Lapses in Auditor Judgment 761 Regulatory
Intervention Legal Liability—Common Law Legal Liability—Statutory Law
Legal Prosecution—Criminal Law Summary and Conclusion 775
Appendix 775 Bibliography of Related Professional Literature 778
Questions 780 Problems 782
Case 17 1: First Securities 787
18 AUDIT AND ASSURANCE SERVICES 790
Introduction 790 Financial Information Assurance Services 791 Review of
Annual Financial Statements Review of Interim Financial Statements Compilation
of Financial Statements Engagements Applying Agreed Upon Procedures
Examination of Prospective Data and Forecasts Letters to Underwriters General
Characteristics of Assurance Engagements 806 Assurance Services Assurance
Engagements An Example: Corporate Sustainability Reporting Attestation
Services 811 Standards Applicable to All Attest Engagements Attest
Engagements Related to Compliance Other Assurance Services 818 Enterprise
Risk Management (ERM) Evaluation of Systems Reliability: Trust Services Privacy
Assurance Other New Assurance Services Operational and Comprehensive
Audits 824 Public Accounting and the Future of Assurance Services 827
Summary and Conclusion 829 Bibliography of Related Professional
Literature 829 Questions 830 Problems 832
Case 18 1: Assurance of Corporate Sustainability Reports 837
Case 18 2: Assurance of Enterprise Risk Management 838
Index 840
|
| adam_txt |
Brief Contents
1 Assurance and Auditing 1
2 Managing Risk: The Role of Auditing and Assurance 27
3 The Building Blocks of Auditing 58
4 The Integrated Audit Process 104
5 Understanding the Client's Industry and Business: Strategic Analysis 144
6 Business Processes and Internal Risks 190
7 Risk Management and Internal Control 226
8 Evaluating Internal Control over Financial Reporting 271
9 Inquiry and Analytical Evidence 332
10 Evidence about Management Assertions: Linking Residual Risks
to Substantive Tests 382
11 Audit Testing for the Sales and Customer Service Process 430
12 Audit Testing for the Supply Chain and Production Process 516
13 Auditing Resource Management Processes 567
14 Completing the Integrated Audit I: Business Measurement Analysis 612
15 Completing the Integrated Audit II: Audit Reporting 650
16 Interpreting Sample Based Audit Evidence 694
17 The Ethical Auditor: Factors Affecting Auditor Decision Making 732
18 Audit and Assurance Services 790
iv
Contents
Preface xiii
About the Authors xxiii
Foreword: From the Director, Academic Research, KPMG LLP xxv
Foreword: From the Technical Director, International Federation of Accountants xxviii
1 ASSURANCE AND AUDITING 1
Introduction 1 Information, Business, and Global Capital Markets 2 The Role
of Auditing in an International Economic System 3 The Demand for Assurance:
Integrity, Trust, and Risk 5 Incentives Ethical Principles The Role of Corporate
Governance The Role of the External Auditor Differentiating Assurance,
Attestation, Auditing, and Accounting 11 Fundamental Audit Concepts The
Nature of Assurance and Attestation Engagements The Auditing Profession and
Regulation 15 Entering the Profession: Education, Training, and Certification
Organizational Forms of Public Accounting Firms Regulating the Auditing
Profession Knowledge and Skills Needed by Auditors in the 21st Century 19
Summary and Conclusion 20 Bibliography of Related Professional
Literature 21 Questions 22 Problems 23
Case 1 1: Anthony's Pizzeria 26
2 MANAGING RISK: THE ROLE OF AUDITING AND ASSURANCE 27
Introduction 27 Risk Management in a Business Enterprise 29 The Nature of
Risk Enterprise Risk Management Control Activities for Business Risks Control
Activities for Compliance Risks Control Activities over Financial Reporting Risks
Implications of Risk Management for Financial Performance 38 The Need for
External Assurance as a Component of Risk Management 40 Enterprise Risk
Management and the Integrated Audit 43 Phase One: Auditing Management's
Assessment of Internal Control over Financial Reporting Phase Two: Auditing
Actual Effectiveness of Internal Control over Financial Reporting Phase Three:
Auditing the Fairness of the Financial Statements Other Types of Assurance
Engagements 46 Assurance about Compliance with Laws, Regulations, and
Contractual Obligations Assurance about the Reliability of Information and
Control Systems Assurance about the Effectiveness and Efficiency of Operations
Summary and Conclusion 48 Bibliography of Related Professional
Literature 48 Questions 50 Problems 51
v
vi Contents
Case 2 1: Equiticorp Holdings Ltd. 54
Case 2 2: Insignia Textiles Limited 55
Case 2 3: Ucantrustus Builders Inc. 56
3 THE BUILDING BLOCKS OF AUDITING 58
Introduction 58 Management's Assertions 59 Financial Reporting Assertions
Internal Control Assertions Auditor Responsibilities 64 Reasonable Assurance
about Errors and Fraudulent Misstatements Internal Control over Financial
Reporting Illegal Acts by Clients Assessment of Going Concern Communicating
the Results of the Audit 70 Audit Reports Related to Internal Control over
Financial Reporting The Auditor's Report Related to Financial Statement Assertions
The Pervasive Concepts of Auditing: Risk, Materiality, and Evidence 76 Risk
Concepts in Auditing 78 Client Business Risk Engagement Risk Audit Risk
Materiality 81 Evidence Collection in Auditing 83 Risk Assessment Tests of
Accounting Information Types of Audit Evidence 86 Competence of Audit
Evidence 89 The Interrelationship of Risk, Materiality, and Evidence 91
Summary and Conclusion 92 Bibliography of Related Professional Literature 92
Questions 94 Problems 96
Case 3 1: Rocky Mountain Electric 100
Case 3 2: New Zealand Refining Co., Ltd. 102
4 THE INTEGRATED AUDIT PROCESS 104
Introduction 104 Regulation and the Audit of Financial Statements 105
Generally Accepted Auditing Standards Ethical Standards Quality Control
Standards Client Acceptance and Retention 111 Factors Affecting Client
Acceptability Communication with the Predecessor Auditor To Accept or
Not? Engagement Letters Preliminary Planning 116 Obtain an Understanding
of the Client Analyze the Organization's Strategic Plan Obtain an Understanding
of Information Processing Identify Problem Areas that May Affect Audit
Planning Consider Special Circumstances that May Affect Audit Planning An
Overview of the Integrated Audit Process 125 Summary and Conclusion 128
Bibliography of Related Professional Literature 128 Questions 130
Problems 130
Case 4 1: Prefab Sprout Company 135
Case 4 2: Murphy Tymshare Inc. 137
Case 4 3: Appetizing Alligator Farms Inc. 141
5 UNDERSTANDING THE CLIENT'S INDUSTRY AND BUSINESS:
STRATEGIC ANALYSIS 144
Introduction 144 Knowledge Acquisition for Strategic and Process
Analysis 146 Strategic Risk Analysis Process Risk Analysis Residual Risk
Analysis Understanding a Client's Objectives and Strategies to Achieve
Objectives 150 Analyze the Organization's Strategic Plan The Impact of
Strategic Positioning Decisions Evaluating Strategic Positioning The Impact of
Strategic Positioning on Financial Statements and the Audit Organizational
Business Models 156 Components of the Organizational Business Model
Analyzing the Organizational Business Model An Example of an Organizational
Contents vii
Business Model Analyzing Strategic Risks 162 Macroenvironmental Forces
(PEST Factors) Industry Forces (Porter's Five Forces) Analyzing the Audit
Implications of Strategic Risks 169 Linking Strategic Risks to Internal
Processes 175 Summary and Conclusion 177 Bibliography of Related
Professional Literature 177 Questions 178 Problems 178
Case 5 1: Hoosier Cycle 182
Case 5 2: The Unfriendly Skies 183
Case 5 3: Plastic Gizmos, Inc. 185
6 BUSINESS PROCESSES AND INTERNAL RISKS 190
Introduction 190 Internal Operations and Business Processes 191 Primary
Processes Support Processes An Example of Business Processes Comprising a
Value Chain An Overview of Process Analysis 199 Process Maps 201
Process Objectives Process Activities Information Flows Accounting Impact of
Process Activities Internal Threat Analysis and Process Risks 208 People Risks
Direct Process Risks Indirect Process Risks An Example of Process Analysis:
Human Resource Management 214 Summary and Conclusion 218
Bibliography of Related Professional Literature 218 Questions 219
Problems 220
Case 6 1: Strategic Analysis and Business Processes 223
Case 6 2: Personal Computing Concepts 224
7 RISK MANAGEMENT AND INTERNAL CONTROL 226
Introduction 226 Using Internal Control to Mitigate Risk 227 Internal Control
Defined Components of Internal Control Levels of Control Activity
Management Controls 233 Types of Management Control Evaluating
Management Controls Evidence of Internal Controls Mitigating Risk Audit
Implications of Management Controls Limitations of Management Control
Process Control Activities 246 Performance Reviews Processing Controls
Physical Controls Segregation of Duties An Illustration of Process Controls:
Human Resource Management 256 Internal Control and Residual Risks 257
Summary and Conclusion 260 Bibliography of Related Professional
Literature 260 Questions 261 Problems 262
Case 7 1: Alliance Management at Nike 266
Case 7 2: Franchise Management at McDonald's 267
Case 7 3: Duria's Retail 268
8 EVALUATING INTERNAL CONTROL OVER FINANCIAL REPORTING 271
Introduction 272 Internal Control and Financial Reporting 273 The Financial
Reporting Process 274 Source Documents and Transactions Journals Ledgers
Financial Statements Impact of Information Technology on Financial Reporting
The Role of Internal Control over Financial Reporting 279 Management's
Fundamental Responsibility for Internal Control The Auditor's Role in Evaluating
Internal Control over Financial Reporting Assessing Control Risk Control Risk
and Tests of Financial Statement Assertions The Auditor's Reporting
Responsibilities in a Traditional Audit An Example of Internal Control Evaluation
viii Contents
and Control Risk Assessment 292 Evaluating Internal Control over Financial
Reporting Assessing Control Risk Control Risk Assessments and Planned Audit
Procedures Consideration of Internal Control over Financial Reporting in an
Integrated Audit 299 Management's Responsibility to Formally Assess and Test
Internal Control Requirement for the Auditor to Plan Internal Control Tests
Assessment of Control Risk: Implications for Tests of Financial Statement Assertions
The Auditor's Reporting Responsibilities in an Integrated Audit Summary and
Conclusion 303 Appendix A: Information Technology and Internal
Control 306 Impact of Information Technology Myths Concerning Information
Technology and Internal Control Illustrative Controls in a Computerized
Information System Summary Appendix B: Flowcharting Techniques 311
Overview of Flowcharting Key Elements of a Flowchart Guidelines for Flowchart
Preparation Bibliography of Related Professional Literature 313
Questions 314 Problems 315
Case 8 1: The City of Smallville 321
9 INQUIRY AND ANALYTICAL EVIDENCE 332
Introduction 332 A Traditional View of Inquiry Evidence 333 A Rigorous
Approach to Obtaining Inquiry Evidence 336 Planning Client Inquiries
Conducting Client Enquires Introduction to Analysis: A Simple Example 340
Basic Techniques for Obtaining Analytical Evidence 342 Basic Judgmental
Methods Advanced Judgmental Methods A Rigorous Approach to Obtaining
Analytical Evidence 350 Performing Structured Analysis Potential Pitfalls from
Using Analysis as Evidence Inquiry and Analysis in Assessing Fraud Risk 356
Statistical Methods for Obtaining Analytical Evidence 358 Overview of
Univariate Regression An Application of Regression Analysis to Auditing
Consideration of Key Assumptions Summary and Conclusion 366
Bibliography of Related Professional Literature 366 Questions 367
Problems 368
Case 9 1: Stripenburn Construction Company 374
Case 9 2: The Cleaning Company 376
Case 9 3: UDUB Limited 378
10 EVIDENCE ABOUT MANAGEMENT ASSERTIONS: LINKING RESIDUAL
RISKS TO SUBSTANTIVE TESTS 382
Introduction 382 Assertions, Risks, and Evidence Revisited 384 Analyzing
Residual Risks Identified from Strategic and Process Analysis 385 The Audit
Risk Model 387 Risk of Material Misstatement Detection Risk Applying the
Audit Risk Model Setting Audit Risk Materiality 397 Overall Planning
Materiality Qualitative Considerations in Setting Materiality Tolerable Error:
Allocation of Materiality to Accounts Determining the Nature, Extent, and
Timing of Substantive Testing 401 Appropriateness of Audit Evidence 401
An Example: Linking Residual Risk Assessments to Tests of Management
Assertions 405 Developing the Audit Plan for Tests of Management
Assertions 407 Selecting Effective and Efficient Audit Procedures to Test
Assertions Segmenting the Audit Plan The Substantive Audit Program
Summary and Conclusion 416 Bibliography of Related Professional
Literature 417 Questions 418 Problems 420
Contents ix
Case 10 1: Bigbox Home Improvement Incorporated 424
Case 10 2: Rubba Dub Dub Tub and Commode Company 426
11 AUDIT TESTING FOR THE SALES AND CUSTOMER SERVICE PROCESS 430
Introduction 431 An Overview of Objectives and Activities Related to Sales and
Customer Service 431 Process Objectives Process Activities Transactions
Arising from Sales and Customer Service 438 Sales Collections Sales Returns
Bad Debt Estimation Bad Debt Write offs Vendor Allowances and Rebates
Internal Threat Analysis for Sales and Customer Service 443 Identification of
Process Risks Analysis of Process Controls Analysis of Internal Control over
Financial Reporting Evaluation of Process Performance Indicators Conclusions
about Residual Risks from Sales and Customer Service 454 Testing Process
Control and Internal Control over Financial Reporting Identifying Significant
Residual Risks Planning Tests of Financial Statement Assertions: Revenue and
Accounts Receivable 457 Tests of Sales Transactions Substantive Analytical
Procedures Tests of the Aged Receivables Trial Balance Confirmations Cutoff
Tests Tests of Revenue Recognition Tests of Uncollectible Amounts Summary
and Conclusion 467 Appendix A: Planning Tests of Financial Statement
Assertions Related to Cash Balances 468 Tests of Cash Receipts Bank
Confirmations Bank Reconciliations Proof of Cash Tests of Interfund Transfers
Appendix B: An Overview of Working paper Documentation Techniques 476
The Need for Documentation Audit Documentation Identification Paperless Audits
Documentation Referencing Cross References Tickmarks Conclusion
Bibliography of Related Professional Literature 480 Questions 480
Problems 482
Case 11 1: Lowmaxx Retail 486
Case 11 2: Compuville Computers 488
Case 11 3: IOU A Lot Inc. 503
12 AUDIT TESTING FOR THE SUPPLY CHAIN AND PRODUCTION PROCESS 516
Introduction 517 An Overview of Objectives and Activities Related to Supply
Chain and Production Management 517 Process Objectives Process Activities
Transactions Arising from Supply Chain and Production Management 525
Purchases Disbursements Production Internal Threat Analysis for Supply
Chain and Production Management 529 Identification of Process Risks Analysis
of Process Controls Analysis of Internal Control over Financial Reporting
Evaluation of Process Performance Indicators Conclusions about Residual Risks
from Supply Chain and Production Management 539 Testing Process Controls
and Internal Control over Financial Reporting Identifying Significant Residual
Risks Planning Tests of Financial Statement Assertions: Purchases and Accounts
Payable 543 Tests of Purchase and Disbursement Transactions Substantive
Analytical Procedures Tests of Accounts Payable Trial Balance Tests for
Unrecorded Liabilities Confirmation of Payables Planning Tests of Financial
Statement Assertions: Inventory 549 Tests of Inventory Purchases, Conversion,
and Movement Substantive Analytical Procedures Inspection of Inventory
Inventory Price Tests and Obsolescence Tests of Inventory Compilation Cutoff
Tests Summary and Conclusion 556 Bibliography of Related Professional
Literature 557 Questions 558 Problems 559
X Contents
Case 12 1: Wal Mart Suppliers 564
Case 12 2: Global Crossing 565
13 AUDITING RESOURCE MANAGEMENT PROCESSES 567
Introduction 567 Part A: Auditing the Property Management Process 569
Process Map Internal Threat Analysis Analysis of Process Controls and Internal
Control over Financial Reporting Evaluation of Process Performance Indicators
Tests of Financial Statement Assertions: Property, Equipment, and
Depreciation 577 Substantive Analytical Procedures Tests of Valuation and
Allocation Tests of Transactions Part B: Auditing the Financial Management
Process 582 Process Map Internal Threat Analysis Analysis of Process Controls
and Internal Control over Financial Reporting Evaluation of Process Performance
Indicators Tests of Financial Statement Assertions: Investments, Borrowed Funds,
and Equity 590 Substantive Tests for Investments Substantive Tests for Borrowed
Funds Substantive Tests for Equity Summary and Conclusion 596 Appendix:
Substantive Tests for Transactions and Accounts in Human Resource
Management 596 Human Resource Transactions Tests of Financial Statement
Assertions: Payroll and Accrued Liabilities Tests of Transactions Substantive
Analytical Procedures Cutoff Tests Confirmation of Obligations Bibliography of
Related Professional Literature 604 Questions 605 Problems 606
Case 13 1: OPM Leasing Inc. 609
Case 13 2: WorldCom 611
14 COMPLETING THE INTEGRATED AUDIT I: BUSINESS MEASUREMENT
ANALYSIS 612
Introduction 612 An Overview of Final Evidence Aggregation and Preparation of
the Financial Statements 614 Business Measurement Analysis: Analyzing the
Compiled Financial Statements 615 Evaluating Performance: Financial
Performance Measures Evaluating Performance: Nonfinancial Performance
Measures Business Measurement Analysis Based on the Balanced Scorecard
Final Review of Financial Results: An Integrated Example 621 Financial
Performance Market Performance Process Performance: Product Design and
Development Process Performance: Customer Sales and Service Process
Performance: Production Management Resource Performance: Human Resources
Resource Performance: Supply Chain Resource Performance: Property Resource
Performance: Financial Management Overall Audit Conclusion Implications
Evaluation of Potential Going Concern Problems 634 Assessing the Risk of
Financial Failure Considering Management Responses to Going Concern Threats
Summary and Conclusion 637 Appendix A: Background Information for AMA
Autoparts Inc. 637 Company Background Summary of Key Accounting Policies
and Procedures Production and Sales Financing Arrangements Appendix B:
Identifying Going Concern Problems Using Statistical Analysis 640
Bibliography of Related Professional Literature 641 Questions 642
Problems 643
Case 14 1: Video Replay 648
Contents xi
15 COMPLETING THE INTEGRATED AUDIT II: AUDIT REPORTING 650
Introduction 650 Completion Procedures 652 Review for Contingent Losses
Attorney (Legal) Confirmations Review of Subsequent Events Representation
Letters Final Evaluation of Audit Evidence 659 Evaluation of Presentation and
Disclosure Assertions Review of Audit Documentation and Conclusions Client
Negotiation and Resolution of Known Misstatements Final Technical Review
Accounting Choices and the Quality of Earnings 664 The Impact of Accounting
Choices, Policies, and Procedures Seven Ways Accounting Choices Can Lower
Earnings Quality Assessing Earnings Quality External Communication of Audit
Results 669 Standard Unqualified Auditor's Report Unqualified Auditor Reports
with an Explanatory Paragraph Auditor's Reports Other than Unqualified
Subsequent Discovery of a Misstatement in the Financial Statements Audit Report
for Internal Control over Financial Reporting Communications of Audit Results to
Management and Those Charged with Governance 679 Formal Reporting to the
Audit Committee Reports on Internal Control Issues Discovered as Part of the
Financial Statement Audit Management Letters Summary and Conclusion 683
Bibliography of Related Professional Literature 683 Questions 685
Problems 687
Case 15 1: Auditor's Reports 693
16 INTERPRETING SAMPLE BASED AUDIT EVIDENCE 694
Introduction 695 The Role of Sampling in an Audit 695 Selecting a Sample for
Audit Testing 697 Population of Prenumbered Documents A Technique for
Refining Sample Selection: Stratified Sampling Other Types of Populations Tests
of Process Controls and Transactions: Attribute Sampling and Sample
Evaluation 704 Step 1: Identify the Audit Procedure and the Purpose of the Test
Step 2: Define the Population and Sample Unit Step 3: Define the Deviation
Conditions Step 4: Specify the Tolerable Deviation Rate (TDR) Step 5: Specify the
Acceptable Risk of Overreliance (ARO) On Controls Step 6: Estimate the Expected
Deviation Rate (EDR) Step 7: Determine the Sample Size (n) Step 8: Select the
Sample Step 9: Perform the Audit Procedure and Document the Results
Step 10: Generalize the Sample Results to the Population Step 11: Analyze Individual
Deviations Step 12: Conclude Whether the Assertion Tested is Acceptable Tests of
Account Balance Details: Dollar Unit Sampling 714 Step 1: Identify the Audit
Procedure and Purpose of the Test Step 2: Define the Population and Sample Unit
Step 3: Define the Error Conditions Applicable to the Audit Procedure Step 4:
Specify the Tolerable Error Level (TEL) Step 5: Specify the Acceptable Risk of
Incorrect Acceptance (ARIA) Step 6: Estimate the Expected Error Level (EEL) and
the Expected Tainting Factor (ETF) Step 7: Determine the Sample Size («) Step 8:
Select the Sample Step 9: Perform the Audit Procedure and Document the Results
Step 10: Generalize the Sample Results to the Population Step 11: Analyze
Individual Errors Step 12: Conclude Whether the Account Balance Tested Is
Acceptable Judgmental Approaches to Sampling 723 Common Errors in
Sampling Summary and Conclusion 726 Bibliography of Related Professional
Literature 726 Questions 727 Problems 729
xii Contents
17 THE ETHICAL AUDITOR: FACTORS AFFECTING AUDITOR DECISION MAKING 732
Introduction 732 Auditing as a Profession 734 Auditing as an Ethical
Judgment Process 734 Ethics and Judgment Professional Audit Judgment and
Ethical Decision Making Threats to the Quality of Individual Auditor
Judgment 737 Concerns about Bias in Individual Professional Judgment
Concerns about Ethical Reasoning in Individual Professional Judgment Reducing
Ethical Dilemmas and Judgment Biases among Professionals Institutional Forces
that Reinforce Ethical Auditor Judgment 749 Codes of Professional Conduct
Rules Regarding Auditor Independence Effect of Auditing Standards on Judgment
Audit Firm Quality Control Standards Peer Reviews and Practice Inspections
Institutional Forces that Punish Lapses in Auditor Judgment 761 Regulatory
Intervention Legal Liability—Common Law Legal Liability—Statutory Law
Legal Prosecution—Criminal Law Summary and Conclusion 775
Appendix 775 Bibliography of Related Professional Literature 778
Questions 780 Problems 782
Case 17 1: First Securities 787
18 AUDIT AND ASSURANCE SERVICES 790
Introduction 790 Financial Information Assurance Services 791 Review of
Annual Financial Statements Review of Interim Financial Statements Compilation
of Financial Statements Engagements Applying Agreed Upon Procedures
Examination of Prospective Data and Forecasts Letters to Underwriters General
Characteristics of Assurance Engagements 806 Assurance Services Assurance
Engagements An Example: Corporate Sustainability Reporting Attestation
Services 811 Standards Applicable to All Attest Engagements Attest
Engagements Related to Compliance Other Assurance Services 818 Enterprise
Risk Management (ERM) Evaluation of Systems Reliability: Trust Services Privacy
Assurance Other New Assurance Services Operational and Comprehensive
Audits 824 Public Accounting and the Future of Assurance Services 827
Summary and Conclusion 829 Bibliography of Related Professional
Literature 829 Questions 830 Problems 832
Case 18 1: Assurance of Corporate Sustainability Reports 837
Case 18 2: Assurance of Enterprise Risk Management 838
Index 840 |
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| index_date | 2024-07-02T18:11:24Z |
| indexdate | 2024-07-09T20:59:55Z |
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| language | English |
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| spelling | Knechel, W. Robert Verfasser aut Auditing assurance & risk W. Robert Knechel ; Steven E. Salterio ; Brian Ballou 3. ed. Mason, Ohio Thomson, South-Western 2007 XXIX, 857 S. Ill. txt rdacontent n rdamedia nc rdacarrier Auditing gtt Auditing Wirtschaftsprüfung (DE-588)4066505-7 gnd rswk-swf Revision Wirtschaft (DE-588)4049674-0 gnd rswk-swf Revision Wirtschaft (DE-588)4049674-0 s DE-188 Wirtschaftsprüfung (DE-588)4066505-7 s Salterio, Steven E. Verfasser aut Ballou, Brian Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015750791&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Knechel, W. Robert Salterio, Steven E. Ballou, Brian Auditing assurance & risk Auditing gtt Auditing Wirtschaftsprüfung (DE-588)4066505-7 gnd Revision Wirtschaft (DE-588)4049674-0 gnd |
| subject_GND | (DE-588)4066505-7 (DE-588)4049674-0 |
| title | Auditing assurance & risk |
| title_auth | Auditing assurance & risk |
| title_exact_search | Auditing assurance & risk |
| title_exact_search_txtP | Auditing assurance & risk |
| title_full | Auditing assurance & risk W. Robert Knechel ; Steven E. Salterio ; Brian Ballou |
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| title_short | Auditing |
| title_sort | auditing assurance risk |
| title_sub | assurance & risk |
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| topic_facet | Auditing Wirtschaftsprüfung Revision Wirtschaft |
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