Verfügbarkeit: Principles of auditing

Principles of auditing:

Gespeichert in:

Bibliographische Detailangaben
Hauptverfasser:	Whittington, Ray 1948- (VerfasserIn), Pany, Kurt (VerfasserIn)
Format:	Buch
Sprache:	English
Veröffentlicht:	Boston, Mass. [u.a.] Irwin/McGraw-Hill 1998
Ausgabe:	12. ed.
Schriftenreihe:	The Irwin/McGraw-Hill series in auditing
Schlagworte:	Auditing Revision > Wirtschaft Wirtschaftsprüfung Betriebsprüfung
Online-Zugang:	Inhaltsverzeichnis
Beschreibung:	XX, 790 S. graph. Darst.
ISBN:	0256167796

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Datensatz im Suchindex

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adam_text	1 The Role of the Auditor in the American Economy / What Is the Attest Function? 2 Financial Statement Audits 4 What Creates the Demand for Audits? 6 Major Auditing Developments of the 20th Century 8 Types of Audits // Types of Auditors 12 The Public Accounting Profession 13 American Institute of Certified Public Accountants 13 The CPA Examination 16 State Boards of Accountancy 16 Financial Accounting Standards Board 16 Governmental Accounting Standards Board 17 Securities and Exchange Commission 17 Other Types of Professional Services 18 Organization of the Public Accounting Profession 19 Industry Specialization—The Wave of the Future 20 Responsibilities of the Professional Staff 21 Professional Development for CPA Firm Personnel 22 Seasonal Fluctuations in Public Accounting Work 23 Relationship with Clients 23 2 Professional Standards 32 Generally Accepted Auditing Standards (GAAS) 33 Application of Auditing Standards 34 Training and Proficiency 34 Independence 34 Due Professional Care 35 Standards of Field Work—Accumulating and Evaluating Evidence 35 Adequate Planning and Supervision 35 Sufficient Understanding of Internal Control 35 Sufficient Competent Evidential Matter 35 Standards of Reporting 36 Statements on Auditing Standards (SASs) 36 The Auditors Responsibility for Detecting Misstatements 3 7 Errors and Fraud 38 Illegal Acts by Clients 38 The Auditors Report 39 The Introductory Paragraph of the Auditors Report 40 The Scope Paragraph of the Auditors Report 41 The Opinion Paragraph of the Auditors Report 41 Generally Accepted Accounting Principles (GAAP) 43 Other Types of Auditors Reports 45 The Attestation Standards 45 The Assurance Function 47 Quality Control in CPA Firms 47 Division for CPA Firms 48 The Public Oversight Board 49 Peer Reviews 50 International Accounting and Auditing Standards 50 Professional Ethics 61 The Nature of Ethics 62 What Are Ethical Dilemmas? 62 A Framework for Ethical Decisions 62 Making Ethical Decisions—A Professional Example 63 The Need for Professional Ethics 66 Professional Ethics in Public Accounting 67 The AICPA Code of Professional Conduct 68 Section I—Principles 69 Preamble 69 Article I—Responsibilities 69 Article II—The Public Interest 69 Article III—Integrity 70 Article IV—Objectivity and Independence 70 Article V—Due Care 70 Article VI—Scope and Nature of Services 70 Section II—Rules 70 Applicability 70 Rule 101 —Independence 70 Analysis of Independence 72 Rule 102—Integrity and Objectivity 77 Analysis of Integrity and Objectivity 77 Rule 201 —General Standards 78 Analysis of General Standards 78 Rule 202 —Compliance with Standards 78 Analysis of Compliance with Standards 78 Rule 203 —Accounting Principles 79 Analysis of Accounting Principles 80 Rule 301 —Confidential Client Information 80 Analysis of Confidential Client Information 80 Rule 302 —Contingent Fees 81 Analysis of Contingent Fees 82 Rule 501 —Acts Discreditable 82 Analysis of Acts Discreditable 82 Rule 502—Advertising and Other Forms of Solicitation 83 Analysis of Advertising and Other Forms of Solicitation 83 Rule 504—Commissions and Referral Fees 83 Analysis of Commissions and Referral Fees 84 Rule 505 —Form of Organization and Name 84 Analysis of Form of Organization and Name 84 The CPA as Tax Adviser—Ethical Problems 85 Enforcement of Professional Ethics 86 Ethics for Internal Auditors 86 CONTENTS 4 Legal Liability of Auditors 97 Unique Vulnerability of Accountants to Lawsuits 98 Definitions of Terms 98 Litigation Placed in Perspective 98 Auditors Liability to Their Clients under Common Law 101 Auditors Common Law Liability to Third Parties 103 Ultramares Approach 103 Restatement of Torts Approach 104 Rosenblum Approach 104 Joint and Several Liability 105 Liability to Third Parties under Statutory Law 106 Securities Act of 1933 106 Securities Exchange Act of 1934 108 Comparison of the 1933 and 1934 Acts 110 The Racketeer Influenced and Corrupt Organizations Act 111 Auditors Criminal Liability under the Securities Acts 112 The SEC s Regulation of Accountants 113 Accountants Liability for Accounting and Review Services 113 The CPAs Posture in the Age of Litigation 115 5 Audit Evidence 128 The Relationship of Audit Risk to Evidence 129 Financial Statement Assertions 129 Audit Risk at the Assertion Level 130 Audit Risk Illustrated 131 Measuring Audit Risk 131 Audit Evidence 133 Types of Evidence 134 xii Audit Procedures 141 The Nature of Audit Procedures 141 Timing of Audit Procedures 141 Extent of Audit Procedures 141 The Cost of Audit Procedures 141 Analytical Procedures 143 Developing an Expectation 143 Timing of Analytical Procedures 147 Extent of Analytical Procedures 148 Evidence on Accounting Estimates 148 Evidence on Related Party Transactions 149 6 Planning the Audit; Designing Audit Programs 162 Client Acceptance 163 Communication with Predecessor Auditors 164 Other Communications 165 Other Considerations in Accepting an Audit Client 165 Obtaining the Engagement 165 Audit Committees 166 Fee Arrangements 166 Engagement Letters 167 Audit Planning 167 Obtaining an Understanding of the Client s Business 167 Developing an Overall Audit Strategy 170 Audit Plans 181 Time Budgets for Audit Engagements 181 Planning a Recurring Engagement 182 Designing Audit Programs 183 The Audit Trail 183 Organization of the Audit Program 184 v CONTENTS Objectives of Audit Programs 187 General Objectives of Audit Programs for Asset Accounts 188 Substantiation of Account Balances 188 Existence of Assets 188 Rights to the Assets 189 Establishing Completeness 189 Valuation of Assets 190 Clerical Accuracy of Records 190 Financial Statement Presentation and Disclosure 191 An Illustration of Audit Program Design 191 Audit Process 191 Timing of Audit Work 194 Appendix 6A: Selected Internet Addresses 205 Appendix 6B: Illustrative Audit Case 205 Part 1: Audit Planning 205 Internal Control 216 The Meaning of Internal Control 217 The Foreign Corrupt Practices Act of 1977 219 Means of Achieving Internal Control 219 The Control Environment 219 Integrity and Ethical Values 220 Commitment to Competence 220 Board of Directors or Audit Committee 220 Management Philosophy and Operating Style 220 Organizational Structure 221 Assignment of Authority and Responsibility 223 Human Resource Policies and Procedures 223 Risk Assessment 224 The Accounting Information and Communication System 225 Control Activities 225 Performance Reviews 226 Information Processing 226 Physical Controls 227 Segregation of Duties 228 Monitoring 229 The Internal Audit Function 229 Limitations of Internal Control 229 The Auditors Consideration of Internal Control 230 Obtaining an Understanding of Internal Control to Plan the Audit 230 Assess Control Risk 239 Decision Aids for Audit Program Modification 241 Consideration of the Work of Internal Auditors 244 Communication of Control Related Matters 245 Internal Control in the Small Company 245 8 Consideration of Internal Control in a Computer Environment 260 Nature of Computer Systems 261 Characteristics of Various Types of Computer Systems 262 Impact of Computers on the Audit Trail 265 Internal Control in a Computer Environment 266 Organizational Structure of the Information System Function 266 Computer-Centered Fraud 269 Internal Auditing in a Computer Environment 271 Control Activities in a Computer System 271 General Control Activities 279 CONTENTS Application Control Activities 275 User Control Activities 276~ Control in Microcomputer Systems 277 The Auditors Consideration of Internal Control in a Computer Environment 277 Obtaining an Understanding of Computerized Internal Control 278 Documenting Computerized Internal Control 278 Assessing Control Risk—Testing Computer System Controls 280 Substantive Testing with Computers 286 Using Audit Software: An Illustration 287 Computer Service Centers and Outsourced Computer Processing 287 9 Audit Sampling 299 Comparison of Statistical and Nonstatistical Sampling 300 Selecting a Random Sample 301 Other Methods of Sample Selection 304 Stratification 304 Types of Statistical Sampling Plans 305 Allowance for Sampling Risk (Precision) 306 Sample Size 307 Audit Sampling for Tests of Controls 307 Sampling Risk for Tests of Controls 307 Attributes Sampling 308 Determine the Objective of the Test 309 Define the Attributes and Deviation Conditions 309 Define the Population 310 Specify the Risk of Assessing Control J Risk Too Low and the Tolerable Deviation Rate 310 Estimate the Expected Population Deviation Rate 311 Determine the Sample Size 311 Select the Sample 313 Test the Sample Items 313 Evaluate the Sample Results 313 Document the Sampling Procedure 315 Detailed Illustration of Attributes Sampling 315 Other Statistical Attributes Sampling Approaches 317 Nonstatistical Attributes Sampling 319 Audit Sampling for Substantive Tests 320 Sampling Risk for Substantive Tests 320 Classical Variables Sampling 321 Mean-per-Unit Estimation 321 Controlling Sampling Risk 321 Determination of Sample Size 322 Evaluation of Sample Results 324 Illustration of Mean-per-Unit Estimation 324 Ratio and Difference Estimation 328 Illustration of Ratio and Difference Estimation 329 Nonstatistical Sampling for Substantive Tests 330 Illustration of Nonstatistical Sampling 331 Appendix 9A: Probability-Proportional-to- Size (PPS) Sampling 343 Determination of Sample Size 343 Controlling Sampling Risk 344 Method of Sample Selection 344 Evaluation of Sample Results 345 Illustration of PPS Sampling 346 viii CONTENTS Internal Control over Accounts Payable 569 Internal Control and the Computer 571 Audit Working Papers for Accounts Payable 571 Audit Program 571 Other Liabilities 585 Amounts Withheld from Employees Pay 585 Sales Tax Payable 586 Unclaimed Wages 586 Customers Deposits 586 Accrued Liabilities 587 Balance Sheet Presentation 590 Time of Examination 591 Appendix 15A Illustrative Audit Case: Keystone Computers Networks, Inc. 599 Part IV: Consideration of Internal Control 599 6 Debt and Equity Capital 603 Interest-Bearing Debt 604 Sources and Nature of Interest-Bearing Debt 604 The Auditors Approach to Auditing Interest-Bearing Debt 604 Internal Control over Interest-Bearing Debt 605 Audit Working Papers 606 Audit Program for Interest-Bearing Debt 606 Time of Examination—Interest-Bearing Debt 613 Equity Capital 614 Sources and Nature of Owners Equity 614 The Auditors Approach to Auditing Owners Equity 614 Internal Control over Owners Equity 614 Control of Capital Stock Transactions by the Board of Directors 615 Independent Registrar and Stock Transfer Agent 615 The Stock Certificate Book and Stockholders Ledger 616 Internal Control over Dividends 616 Audit Working Papers for Owners Equity 617 Audit Program—Capital Stock 617 Retained Earnings and Dividends 620 Time of Examination—Stockholders Equity 621 Financial Statement Presentation of Stockholders Equity 622 Audit of Sole Proprietorships and Partnerships 622 17 Auditing Operations and Completing the Audit 633 Auditing Operations 634 The Auditors Approach to Examining Operations 634 Revenue 635 Relationship of Revenue to Balance Sheet Accounts 635 Miscellaneous Revenue 635 Expenses 636 Relationship of Expenses to Balance Sheet Accounts 636 Substantive Tests for Selling, General, and Administrative Expenses 636 The Audit of Payroll 638 Internal Control over Payroll 641 Description of Internal Control for Payroll 643 Audit Program for Payrolls 643 CONTENTS Audit of the Statement of Cash Flows 645 Completing the Audit 645 Search for Unrecorded Liabilities 646 Review the Minutes of Meetings 646 Perform Final Analytical Procedures 646 Perform Procedures to Identify Loss Contingencies 646 Perform the Review for Subsequent Events 651 Obtain Representation Letter 655 Evaluating Audit Findings 655 Reviewing the Engagement 656 Responsibilities for Other Information in the Financial Report 658 Opinion Formulation and Report Issuance 659 Communicating with the Audit Committee 660 Post-Audit Responsibilities 660 The Auditors Subsequent Discovery of Facts Existing at the Date of Their Report 660 Subsequent Discovery of Omitted Audit Procedures 661 18 Auditors Reports 674 Financial Statements 675 Financial Statement Disclosures 676 Comparative Financial Statements 676 The Auditors Standard Report 677 Expression of an Opinion 678 The Unqualified Opinion 679 Explanatory Language Added to the Auditors Report 678 Qualified Opinions 684 Adverse Opinions 687 Disclaimer of Opinion 688 Summary of Auditors Reports 690 xi) Two or More Report Modifications 690 Different Opinions on Different Statements 693 Reporting on Comparative Financial Statements 693 Reports to the SEC 694 19 Other Attestation and Accounting Services 710 The Attestation Function 712 Attestation Engagements—Historical Financial Information 713 Special Reports 713 Financial Statements Prepared for Use in Other Countries 718 Audits of Personal Financial Statements 718 Reviews of the Interim Information of Public Companies 719 Review Services for Nonpublic Companies 722 Accountants Reports on Comparative Statements 725 Letters for Underwriters 726 Condensed Financial Statements 726 Attestation Engagements—Other Information 727 Prospective Financial Statements 727 Reporting on a Company s Internal Control 729 Other Agreed-Upon Procedures Engagements 732 Accounting Services 732 Compilation Engagements for Financial Statements of Nonpublic Companies 732 Other Association with the Financial Statements of Public Companies 735 CONTENTS Considerations in Using PPS Sampling 348 Appendix 9B: Audit Risk 349 ) Audit Working Papers; Examination of the General Records 355 What Are Audit Working Papers? 356 Functions of Working Papers 356 Confidential Nature of Working Papers 358 Ownership of Audit Working Papers 358 Working Papers and Auditors Liability 358 Types of Working Papers 360 Organization of the Working Papers 362 Guidelines for Preparation of Working Papers 363 Computer-Generated Working Papers 365 The Review of Audit Working Papers 365 Examination of the General Records 368 Articles of Incorporation and Bylaws 369 Partnership Contract 369 Corporate Minutes Book 369 Contracts Held or Issued by Client 371 Laws and Regulations 372 Correspondence Files 374 Income Tax Returns of Prior Years 374 Financial Statements and Annual Reports of Prior Years 3 74 Reports to the SEC 375 Review and Testing of the Accounting Records 375 The General Ledeer 176 The General Journal 377 Audit Working Papers for the Examination of Accounting Records 379 11 Cash and Marketable Securities 391 Cash 392 Sources and Nature of Cash 392 The Auditors Objectives in the Audit of Cash 392 How Much Audit Time for Cash? 394 Internal Control over Cash Transactions 394 Internal Control over Cash Receipts 395 Internal Control over Cash Disbursements 397 Internal Control and the Computer 403 Audit Working Papers for Cash 403 Audit Program for Cash 403 Interim Audit Work on Cash 417 Marketable Securities 417 The Auditors Objectives in Examination of Marketable Securities 417 Internal Control over Marketable Securities 418 Internal Control Questionnaire 419 Audit Program for Securities 420 Substantive Tests for Investments in Securities 420 12 Accounts Receivable, Notes Receivable, and Sales Transactions 436 Receivables 437 Sources and Nature of Accounts CONTENTS Sources and Nature of Notes Receivable 43 7 The Auditors Objectives in Auditi Receivables and Sales 437 Internal Control of Sales Transact* and Accounts Receivable 438 Internal Control over Notes Recer 444 Internal Control and the Compute 444 Audit Working Papers for Receival and Sales 445 Audit Program for Receivables and S; Transactions 445 Interim Audit Work on Receivable; Sales 468 Appendix 12A Illustrative Audit Case: stone Computers Networks, Inc. Part II: Consideration of Internal Control 480 Obtaining and Documenting an Understanding of the Sales and Collections Cycle 481 Testing Controls and Assessing Coi Risk 481 Appendix 12B Illustrative Audit Case: Keystone Computers Networks, In 495 Part III: Substantive Tests—Accoun Receivable and Sales 495 13 Inventories and Cost of Goods Sol 499 Sources and Nature of Inventories Cost of Goods Sold 500 The Auditors Approach to Auditin; Inventories and Cost of Goods Sole 500 Internal Control over Inventories a Cost of Goods Sold 502 Internal Control and the Computei 507 xvii Audit Working Papers for Inventories and Cost of Goods Sold 507 ing Audit Program for Inventories and Cost of Goods Sold 508 ons Problems Associated with Inventory of First Year Audit Clients 528 14 Property, Plant, and Equipment: T Depreciation and Depletion 540 The Auditors Approach to Auditing 3les Property, Plant, and Equipment 541 Contrast with Audit of Current Assets lies 541 Internal Control over Plant and s and Equipment 542 Audit Working Papers 543 : Key- Initial Audits and Repeat Engagements 480 545 Audit Program for Property, Plant, and Equipment 545 Depreciation 554 The Auditors Perspective Toward Depreciation 554 ltr°l The Auditors Objectives in Auditing Depreciation 555 Audit Program—Depreciation Expense c- and Accumulated Depreciation 555 Testing the Client s Provision for lts Depreciation 556 Examination of Natural Resources 556 Examination of Intangible Assets 557 Examination of Plant and Equipment in Advance of the Balance Sheet Date and 558 15 Accounts Payable and Other Liabilities ] 567 Accounts Payable 568 nd Sources and Nature of Accounts Payable 568 The Auditors Approach to Auditing Accounts Payable 568 xx CONTENTS Compilations of Prospective Financial Statements 736 Summary of Reporting 736 20 Internal, Operational, and Compliance Auditing 749 Internal Auditing 750 What Is the Purpose of Internal Auditing? 750 Evolution of Internal Auditing 750 Professional Standards of Internal Auditing 752 Certification of Internal Auditors 755 Operational Auditing 756 Objective of Operational Audits 756 General Approach to Operational Audits 757 Compliance Auditing 759 Attesting to Compliance with Laws and Regulations 760 Compliance Auditing of Federal Financial Assistance Programs 764 Audits in Accordance with Generally Accepted Auditing Standards 764 Audits in Accordance with Government Auditing Standards 765 Audits in Accordance with the Single Audit Act 767 Compliance Auditing—A Summary 771 Index 781
adam_txt	1 The Role of the Auditor in the American Economy / What Is the Attest Function? 2 Financial Statement Audits 4 What Creates the Demand for Audits? 6 Major Auditing Developments of the 20th Century 8 Types of Audits // Types of Auditors 12 The Public Accounting Profession 13 American Institute of Certified Public Accountants 13 The CPA Examination 16 State Boards of Accountancy 16 Financial Accounting Standards Board 16 Governmental Accounting Standards Board 17 Securities and Exchange Commission 17 Other Types of Professional Services 18 Organization of the Public Accounting Profession 19 Industry Specialization—The Wave of the Future 20 Responsibilities of the Professional Staff 21 Professional Development for CPA Firm Personnel 22 Seasonal Fluctuations in Public Accounting Work 23 Relationship with Clients 23 2 Professional Standards 32 Generally Accepted Auditing Standards (GAAS) 33 Application of Auditing Standards 34 Training and Proficiency 34 Independence 34 Due Professional Care 35 Standards of Field Work—Accumulating and Evaluating Evidence 35 Adequate Planning and Supervision 35 Sufficient Understanding of Internal Control 35 Sufficient Competent Evidential Matter 35 Standards of Reporting 36 Statements on Auditing Standards (SASs) 36 The Auditors' Responsibility for Detecting Misstatements 3 7 Errors and Fraud 38 Illegal Acts by Clients 38 The Auditors' Report 39 The Introductory Paragraph of the Auditors' Report 40 The Scope Paragraph of the Auditors' Report 41 The Opinion Paragraph of the Auditors' Report 41 Generally Accepted Accounting Principles (GAAP) 43 Other Types of Auditors' Reports 45 The Attestation Standards 45 The Assurance Function 47 Quality Control in CPA Firms 47 Division for CPA Firms 48 The Public Oversight Board 49 Peer Reviews 50 International Accounting and Auditing Standards 50 Professional Ethics 61 The Nature of Ethics 62 What Are Ethical Dilemmas? 62 A Framework for Ethical Decisions 62 Making Ethical Decisions—A Professional Example 63 The Need for Professional Ethics 66 Professional Ethics in Public Accounting 67 The AICPA Code of Professional Conduct 68 Section I—Principles 69 Preamble 69 Article I—Responsibilities 69 Article II—The Public Interest 69 Article III—Integrity 70 Article IV—Objectivity and Independence 70 Article V—Due Care 70 Article VI—Scope and Nature of Services 70 Section II—Rules 70 Applicability 70 Rule 101 —Independence 70 Analysis of Independence 72 Rule 102—Integrity and Objectivity 77 Analysis of Integrity and Objectivity 77 Rule 201 —General Standards 78 Analysis of General Standards 78 Rule 202 —Compliance with Standards 78 Analysis of Compliance with Standards 78 Rule 203 —Accounting Principles 79 Analysis of Accounting Principles 80 Rule 301 —Confidential Client Information 80 Analysis of Confidential Client Information 80 Rule 302 —Contingent Fees 81 Analysis of Contingent Fees 82 Rule 501 —Acts Discreditable 82 Analysis of Acts Discreditable 82 Rule 502—Advertising and Other Forms of Solicitation 83 Analysis of Advertising and Other Forms of Solicitation 83 Rule 504—Commissions and Referral Fees 83 Analysis of Commissions and Referral Fees 84 Rule 505 —Form of Organization and Name 84 Analysis of Form of Organization and Name 84 The CPA as Tax Adviser—Ethical Problems 85 Enforcement of Professional Ethics 86 Ethics for Internal Auditors 86 CONTENTS 4 Legal Liability of Auditors 97 Unique Vulnerability of Accountants to Lawsuits 98 Definitions of Terms 98 Litigation Placed in Perspective 98 Auditors' Liability to Their Clients under Common Law 101 Auditors' Common Law Liability to Third Parties 103 Ultramares Approach 103 Restatement of Torts Approach 104 Rosenblum Approach 104 Joint and Several Liability 105 Liability to Third Parties under Statutory Law 106 Securities Act of 1933 106 Securities Exchange Act of 1934 108 Comparison of the 1933 and 1934 Acts 110 The Racketeer Influenced and Corrupt Organizations Act 111 Auditors' Criminal Liability under the Securities Acts 112 The SEC's Regulation of Accountants 113 Accountants' Liability for Accounting and Review Services 113 The CPAs' Posture in the Age of Litigation 115 5 Audit Evidence 128 The Relationship of Audit Risk to Evidence 129 Financial Statement Assertions 129 Audit Risk at the Assertion Level 130 Audit Risk Illustrated 131 Measuring Audit Risk 131 Audit Evidence 133 Types of Evidence 134 xii Audit Procedures 141 The Nature of Audit Procedures 141 Timing of Audit Procedures 141 Extent of Audit Procedures 141 The Cost of Audit Procedures 141 Analytical Procedures 143 Developing an Expectation 143 Timing of Analytical Procedures 147 Extent of Analytical Procedures 148 Evidence on Accounting Estimates 148 Evidence on Related Party Transactions 149 6 Planning the Audit; Designing Audit Programs 162 Client Acceptance 163 Communication with Predecessor Auditors 164 Other Communications 165 Other Considerations in Accepting an Audit Client 165 Obtaining the Engagement 165 Audit Committees 166 Fee Arrangements 166 Engagement Letters 167 Audit Planning 167 Obtaining an Understanding of the Client's Business 167 Developing an Overall Audit Strategy 170 Audit Plans 181 Time Budgets for Audit Engagements 181 Planning a Recurring Engagement 182 Designing Audit Programs 183 The Audit Trail 183 Organization of the Audit Program 184 v CONTENTS Objectives of Audit Programs 187 General Objectives of Audit Programs for Asset Accounts 188 Substantiation of Account Balances 188 Existence of Assets 188 Rights to the Assets 189 Establishing Completeness 189 Valuation of Assets 190 Clerical Accuracy of Records 190 Financial Statement Presentation and Disclosure 191 An Illustration of Audit Program Design 191 Audit Process 191 Timing of Audit Work 194 Appendix 6A: Selected Internet Addresses 205 Appendix 6B: Illustrative Audit Case 205 Part 1: Audit Planning 205 Internal Control 216 The Meaning of Internal Control 217 The Foreign Corrupt Practices Act of 1977 219 Means of Achieving Internal Control 219 The Control Environment 219 Integrity and Ethical Values 220 Commitment to Competence 220 Board of Directors or Audit Committee 220 Management Philosophy and Operating Style 220 Organizational Structure 221 Assignment of Authority and Responsibility 223 Human Resource Policies and Procedures 223 Risk Assessment 224 The Accounting Information and Communication System 225 Control Activities 225 Performance Reviews 226 Information Processing 226 Physical Controls 227 Segregation of Duties 228 Monitoring 229 The Internal Audit Function 229 Limitations of Internal Control 229 The Auditors' Consideration of Internal Control 230 Obtaining an Understanding of Internal Control to Plan the Audit 230 Assess Control Risk 239 Decision Aids for Audit Program Modification 241 Consideration of the Work of Internal Auditors 244 Communication of Control Related Matters 245 Internal Control in the Small Company 245 8 Consideration of Internal Control in a Computer Environment 260 Nature of Computer Systems 261 Characteristics of Various Types of Computer Systems 262 Impact of Computers on the Audit Trail 265 Internal Control in a Computer Environment 266 Organizational Structure of the Information System Function 266 Computer-Centered Fraud 269 Internal Auditing in a Computer Environment 271 Control Activities in a Computer System 271 General Control Activities 279 CONTENTS Application Control Activities 275 User Control Activities 276~ Control in Microcomputer Systems 277 The Auditors' Consideration of Internal Control in a Computer Environment 277 Obtaining an Understanding of Computerized Internal Control 278 Documenting Computerized Internal Control 278 Assessing Control Risk—Testing Computer System Controls 280 Substantive Testing with Computers 286 Using Audit Software: An Illustration 287 Computer Service Centers and Outsourced Computer Processing 287 9 Audit Sampling 299 Comparison of Statistical and Nonstatistical Sampling 300 Selecting a Random Sample 301 Other Methods of Sample Selection 304 Stratification 304 Types of Statistical Sampling Plans 305 Allowance for Sampling Risk (Precision) 306 Sample Size 307 Audit Sampling for Tests of Controls 307 Sampling Risk for Tests of Controls 307 Attributes Sampling 308 Determine the Objective of the Test 309 Define the Attributes and "Deviation" Conditions 309 Define the Population 310 Specify the Risk of Assessing Control J Risk Too Low and the Tolerable Deviation Rate 310 Estimate the Expected Population Deviation Rate 311 Determine the Sample Size 311 Select the Sample 313 Test the Sample Items 313 Evaluate the Sample Results 313 Document the Sampling Procedure 315 Detailed Illustration of Attributes Sampling 315 Other Statistical Attributes Sampling Approaches 317 Nonstatistical Attributes Sampling 319 Audit Sampling for Substantive Tests 320 Sampling Risk for Substantive Tests 320 Classical Variables Sampling 321 Mean-per-Unit Estimation 321 Controlling Sampling Risk 321 Determination of Sample Size 322 Evaluation of Sample Results 324 Illustration of Mean-per-Unit Estimation 324 Ratio and Difference Estimation 328 Illustration of Ratio and Difference Estimation 329 Nonstatistical Sampling for Substantive Tests 330 Illustration of Nonstatistical Sampling 331 Appendix 9A: Probability-Proportional-to- Size (PPS) Sampling 343 Determination of Sample Size 343 Controlling Sampling Risk 344 Method of Sample Selection 344 Evaluation of Sample Results 345 Illustration of PPS Sampling 346 viii CONTENTS Internal Control over Accounts Payable 569 Internal Control and the Computer 571 Audit Working Papers for Accounts Payable 571 Audit Program 571 Other Liabilities 585 Amounts Withheld from Employees' Pay 585 Sales Tax Payable 586 Unclaimed Wages 586 Customers' Deposits 586 Accrued Liabilities 587 Balance Sheet Presentation 590 Time of Examination 591 Appendix 15A Illustrative Audit Case: Keystone Computers Networks, Inc. 599 Part IV: Consideration of Internal Control 599 6 Debt and Equity Capital 603 Interest-Bearing Debt 604 Sources and Nature of Interest-Bearing Debt 604 The Auditors' Approach to Auditing Interest-Bearing Debt 604 Internal Control over Interest-Bearing Debt 605 Audit Working Papers 606 Audit Program for Interest-Bearing Debt 606 Time of Examination—Interest-Bearing Debt 613 Equity Capital 614 Sources and Nature of Owners' Equity 614 The Auditors' Approach to Auditing Owners' Equity 614 Internal Control over Owners' Equity 614 Control of Capital Stock Transactions by the Board of Directors 615 Independent Registrar and Stock Transfer Agent 615 The Stock Certificate Book and Stockholders Ledger 616 Internal Control over Dividends 616 Audit Working Papers for Owners' Equity 617 Audit Program—Capital Stock 617 Retained Earnings and Dividends 620 Time of Examination—Stockholders' Equity 621 Financial Statement Presentation of Stockholders' Equity 622 Audit of Sole Proprietorships and Partnerships 622 17 Auditing Operations and Completing the Audit 633 Auditing Operations 634 The Auditors' Approach to Examining Operations 634 Revenue 635 Relationship of Revenue to Balance Sheet Accounts 635 Miscellaneous Revenue 635 Expenses 636 Relationship of Expenses to Balance Sheet Accounts 636 Substantive Tests for Selling, General, and Administrative Expenses 636 The Audit of Payroll 638 Internal Control over Payroll 641 Description of Internal Control for Payroll 643 Audit Program for Payrolls 643 CONTENTS Audit of the Statement of Cash Flows 645 Completing the Audit 645 Search for Unrecorded Liabilities 646 Review the Minutes of Meetings 646 Perform Final Analytical Procedures 646 Perform Procedures to Identify Loss Contingencies 646 Perform the Review for Subsequent Events 651 Obtain Representation Letter 655 Evaluating Audit Findings 655 Reviewing the Engagement 656 Responsibilities for Other Information in the Financial Report 658 Opinion Formulation and Report Issuance 659 Communicating with the Audit Committee 660 Post-Audit Responsibilities 660 The Auditors' Subsequent Discovery of Facts Existing at the Date of Their Report 660 Subsequent Discovery of Omitted Audit Procedures 661 18 Auditors' Reports 674 Financial Statements 675 Financial Statement Disclosures 676 Comparative Financial Statements 676 The Auditors' Standard Report 677 Expression of an Opinion 678 The Unqualified Opinion 679 Explanatory Language Added to the Auditors' Report 678 Qualified Opinions 684 Adverse Opinions 687 Disclaimer of Opinion 688 Summary of Auditors' Reports 690 xi) Two or More Report Modifications 690 Different Opinions on Different Statements 693 Reporting on Comparative Financial Statements 693 Reports to the SEC 694 19 Other Attestation and Accounting Services 710 The Attestation Function 712 Attestation Engagements—Historical Financial Information 713 Special Reports 713 Financial Statements Prepared for Use in Other Countries 718 Audits of Personal Financial Statements 718 Reviews of the Interim Information of Public Companies 719 Review Services for Nonpublic Companies 722 Accountants' Reports on Comparative Statements 725 Letters for Underwriters 726 Condensed Financial Statements 726 Attestation Engagements—Other Information 727 Prospective Financial Statements 727 Reporting on a Company's Internal Control 729 Other Agreed-Upon Procedures Engagements 732 Accounting Services 732 Compilation Engagements for Financial Statements of Nonpublic Companies 732 Other "Association" with the Financial Statements of Public Companies 735 CONTENTS Considerations in Using PPS Sampling 348 Appendix 9B: Audit Risk 349 ) Audit Working Papers; Examination of the General Records 355 What Are Audit Working Papers? 356 Functions of Working Papers 356 Confidential Nature of Working Papers 358 Ownership of Audit Working Papers 358 Working Papers and Auditors' Liability 358 Types of Working Papers 360 Organization of the Working Papers 362 Guidelines for Preparation of Working Papers 363 Computer-Generated Working Papers 365 The Review of Audit Working Papers 365 Examination of the General Records 368 Articles of Incorporation and Bylaws 369 Partnership Contract 369 Corporate Minutes Book 369 Contracts Held or Issued by Client 371 Laws and Regulations 372 Correspondence Files 374 Income Tax Returns of Prior Years 374 Financial Statements and Annual Reports of Prior Years 3 74 Reports to the SEC 375 Review and Testing of the Accounting Records 375 The General Ledeer 176 The General Journal 377 Audit Working Papers for the Examination of Accounting Records 379 11 Cash and Marketable Securities 391 Cash 392 Sources and Nature of Cash 392 The Auditors' Objectives in the Audit of Cash 392 How Much Audit Time for Cash? 394 Internal Control over Cash Transactions 394 Internal Control over Cash Receipts 395 Internal Control over Cash Disbursements 397 Internal Control and the Computer 403 Audit Working Papers for Cash 403 Audit Program for Cash 403 Interim Audit Work on Cash 417 Marketable Securities 417 The Auditors' Objectives in Examination of Marketable Securities 417 Internal Control over Marketable Securities 418 Internal Control Questionnaire 419 Audit Program for Securities 420 Substantive Tests for Investments in Securities 420 12 Accounts Receivable, Notes Receivable, and Sales Transactions 436 Receivables 437 Sources and Nature of Accounts CONTENTS Sources and Nature of Notes Receivable 43 7 The Auditors' Objectives in Auditi Receivables and Sales 437 Internal Control of Sales Transact* and Accounts Receivable 438 Internal Control over Notes Recer 444 Internal Control and the Compute 444 Audit Working Papers for Receival and Sales 445 Audit Program for Receivables and S; Transactions 445 Interim Audit Work on Receivable; Sales 468 Appendix 12A Illustrative Audit Case: stone Computers Networks, Inc. Part II: Consideration of Internal Control 480 Obtaining and Documenting an Understanding of the Sales and Collections Cycle 481 Testing Controls and Assessing Coi Risk 481 Appendix 12B Illustrative Audit Case: Keystone Computers Networks, In 495 Part III: Substantive Tests—Accoun Receivable and Sales 495 13 Inventories and Cost of Goods Sol 499 Sources and Nature of Inventories Cost of Goods Sold 500 The Auditors' Approach to Auditin; Inventories and Cost of Goods Sole 500 Internal Control over Inventories a Cost of Goods Sold 502 Internal Control and the Computei 507 xvii Audit Working Papers for Inventories and Cost of Goods Sold 507 ing Audit Program for Inventories and Cost of Goods Sold 508 ons Problems Associated with Inventory of First Year Audit Clients 528 14 Property, Plant, and Equipment: T Depreciation and Depletion 540 The Auditors' Approach to Auditing 3les Property, Plant, and Equipment 541 Contrast with Audit of Current Assets lies 541 Internal Control over Plant and s and Equipment 542 Audit Working Papers 543 : Key- Initial Audits and Repeat Engagements 480 545 Audit Program for Property, Plant, and Equipment 545 Depreciation 554 The Auditors' Perspective Toward Depreciation 554 ltr°l The Auditors' Objectives in Auditing Depreciation 555 Audit Program—Depreciation Expense c- and Accumulated Depreciation 555 Testing the Client's Provision for lts Depreciation 556 Examination of Natural Resources 556 Examination of Intangible Assets 557 Examination of Plant and Equipment in Advance of the Balance Sheet Date and 558 15 Accounts Payable and Other Liabilities ] 567 Accounts Payable 568 nd Sources and Nature of Accounts Payable 568 The Auditors' Approach to Auditing Accounts Payable 568 xx CONTENTS Compilations of Prospective Financial Statements 736 Summary of Reporting 736 20 Internal, Operational, and Compliance Auditing 749 Internal Auditing 750 What Is the Purpose of Internal Auditing? 750 Evolution of Internal Auditing 750 Professional Standards of Internal Auditing 752 Certification of Internal Auditors 755 Operational Auditing 756 Objective of Operational Audits 756 General Approach to Operational Audits 757 Compliance Auditing 759 Attesting to Compliance with Laws and Regulations 760 Compliance Auditing of Federal Financial Assistance Programs 764 Audits in Accordance with Generally Accepted Auditing Standards 764 Audits in Accordance with Government Auditing Standards 765 Audits in Accordance with the Single Audit Act 767 Compliance Auditing—A Summary 771 Index 781
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subject_GND	(DE-588)4049674-0 (DE-588)4066505-7 (DE-588)4006201-6
title	Principles of auditing
title_auth	Principles of auditing
title_exact_search	Principles of auditing
title_exact_search_txtP	Principles of auditing
title_full	Principles of auditing O. Ray Whittington ; Kurt Pany
title_fullStr	Principles of auditing O. Ray Whittington ; Kurt Pany
title_full_unstemmed	Principles of auditing O. Ray Whittington ; Kurt Pany
title_short	Principles of auditing
title_sort	principles of auditing
topic	Auditing Revision Wirtschaft (DE-588)4049674-0 gnd Wirtschaftsprüfung (DE-588)4066505-7 gnd Betriebsprüfung (DE-588)4006201-6 gnd
topic_facet	Auditing Revision Wirtschaft Wirtschaftsprüfung Betriebsprüfung
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