Auditing and assurance services: an integrated approach ; includes coverage of PCAOB Auditing Standard No. 5, the risk assessment SASs, the Sarbanes-Oxley Act and section 404 audits, and increased international examples
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Boston, Mass. ; Munich [u.a.]
Pearson
2010
|
| Ausgabe: | 13. ed., global ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XIX, 854 S. Ill., graph. Darst. 1 CD-ROM |
| ISBN: | 9780132458931 0132458934 |
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| 245 | 1 | 0 | |a Auditing and assurance services |b an integrated approach ; includes coverage of PCAOB Auditing Standard No. 5, the risk assessment SASs, the Sarbanes-Oxley Act and section 404 audits, and increased international examples |c Randal J. Elder ; Mark S. Beasley ; Alvin A. Arens |
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Datensatz im Suchindex
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| adam_text | Titel: Auditing and assurance services
Autor: Elder, Randal J.
Jahr: 2010
CONTENTS
PREFACE xiii
¦ V.
Audit and Assurance Services 3
Learning Objectives 3
Nature of Auditing 4
Distinction Between Auditing and Accounting 6
Economic Demand for Auditing 6
Assurance Services 8
Types of Audits 13
Types of Auditors 15
Certified Public Accountant 17
Summary 18
Essential Terms 18
Review Questions 19
Multiple Choice Questions from CPA Examinations 20
Discussion Questions and Problems 21
Internet Problem 1 -1: Sarbanes-Oxley Act Internal Control
Reporting Requirements 24
The Public Accounting Profession 25
Learning Objectives 25
Certified Public Accounting Firms 26
Activities of CPA Firms 27
Structure of CPA Firms 28
Sarbanes-Oxley Act and Public Company Accounting
Oversight Board 30
Securities and Exchange Commission 30
American Institute of Certified Public Accountants (AICPA)
32
31
U.S. and International Standards on Auditing
Generally Accepted Auditing Standards 34
Statements on Auditing Standards 36
Quality Control 37
Summary 39
Essential Terms 40
Review Questions 41
Multiple Choice Questions from CPA Examinations 41
Discussion Questions and Problems 43
Internet Problem 2-1: International Auditing and Assurance Standards Board
44
Audit Reports 45
Learning Objectives 45
Standard Unqualified Audit Report 46
Report on Internal Control Over Financial Reporting Under
Section 404 of the Sarbanes-Oxley Act 49
Unqualified Audit Report with Explanatory Paragraph or
Modified Wording 51
Departures from an Unqualified Audit Report 54
Materiality 56
Discussion of Conditions Requiring a Departure 59
Auditor s Decision Process for Audit Reports 62
International Accounting and Auditing Standards 64
Summary 65
Essential Terms 65
Review Questions 66
Multiple Choice Questions from CPA Examinations 67
Discussion Questions and Problems 69
Internet Problem 3-1: Research Annual Reports 75
Legal Liability 77
Learning Objectives 77
Changed Legal Environment 78
Distinguishing Business Failure, Audit Failure, and Audit Risk 79
Legal Concepts Affecting Liability 80
Liability to Clients 83
Liability to Third Parties Under Common Law 85
Civil Liability Under the Federal Securities Laws 87
Criminal Liability 91
The Profession s Response to Legal Liability 93
Protecting Individual CPAs from Legal Liability 93
Summary 94
Essential Terms 95
Review Questions 95
Multiple Choice Questions from CPA Examinations 96
Discussion Questions and Problems 98
Case 102
Internet Problem 4-1: SEC Enforcement 102
Professional Ethics 103
Learning Objectives 103
What Are Ethics? 104
Ethical Dilemmas 105
Special Need for Ethical Conduct in Professions 108
Code of Professional Conduct 110
Independence 113
Independence Rule of Conduct and Interpretations 116
Other Rules of Conduct 121
Enforcement 128
Summary 128
Essential Terms 130
Review Questions 130
iV CONTENTS
Multiple Choice Questions from CPA Examinations 131
Discussion Questions and Problems 132
Cases 136
Internet Problem 5-1: PCAO6 Disciplinary Actions 139
6 Audit Responsibilities and Objectives 141
Learning Objectives 141
Objective of Conducting an Audit of Financial Statements 142
Management s Responsibilities 143
Auditor s Responsibilities 144
Financial Statement Cycles 148
Setting Audit Objectives 152
Management Assertions 153
Transaction-Related Audit Objectives 156
Balance-Related Audit Objectives 158
Presentation and Disclosure-Related Audit Objectives 161
How Audit Objectives Are Met 161
Summary 164
Essential Terms 164
Review Questions 165
Multiple Choice Questions from CPA Examinations 166
Discussion Questions and Problems 167
Case 171
Internet Problem 6-1: International and PCAOB Audit Objectives 172
7 Audit Evidence i 73
Learning Objectives 173
Nature of Evidence 174
Audit Evidence Decisions 175
Persuasiveness of Evidence 176
Types of Audit Evidence 179
Audit Documentation 188
Summary 196
Essential Terms 196
Review Questions 197
Multiple Choice Questions from CPA Examinations 198
Discussion Questions and Problems 200
Cases 204
ACL Problem 206
Internet Problem 7-1: Use of Audit Software for Fraud Detection
and Continuous Auditing 206
8 Audit Planning and Analytical Procedures 209
Learning Objectives 209
Planning 210
Accept Client and Perform Initial Audit Planning 211
Understand the Client s Business and Industry 215
Assess Client Business Risk 220
Perform Preliminary Analytical Procedures 222
Summary of the Parts of Audit Planning 223
Analytical Procedures 223
Five Types of Analytical Procedures 226
Common Financial Ratios 230
Summary 233
Essential Terms 234
Review Questions 234
Multiple Choice Questions from CPA Examinations 236
Discussion Questions and Problems 237
Cases 243
Integrated Case Application—Pinnacle Manufacturing: Parti 245
ACL Problem 247
Internet Problem 8-1: Obtain Client Background Information 248
9 Materiality and Risk 249
Learning Objectives 249
Materiality 250
Set Preliminary Judgment about Materiality 251
Allocate Preliminary Judgment about Materiality to Segments
(Tolerable Misstatement) 254
Estimate Misstatement and Compare with Preliminary Judgment 257
Risk 258
Types of Risks 260
Assessing Acceptable Audit Risk 263
Assessing Inherent Risk 265
Relationship of Risks to Evidence and Factors Influencing Risks 268
Summary 273
Essential Terms 274
Review Questions 275
Multiple Choice Questions from CPA Examinations 276
Discussion Questions and Problems 277
Cases 283
Integrated Case Application—Pinnacle Manufacturing: Part II 287
Internet Problem 9-1: Materiality and Tolerable Misstatement 288
10 Section 404 Audits of Internal Control and Control Risk 289
Learning Objectives 289
Internal Control Objectives 290
Management and Auditor Responsibilities for Internal Control 291
COSO Components of Internal Control 294
Obtain and Document Understanding of Internal Control 303
Assess Control Risk 307
Tests of Controls 312
Decide Planned Detection Risk and Design Substantive Tests 315
Section 404 Reporting on Internal Control 315
Evaluating, Reporting, and Testing Internal Control for
Nonpublic Companies 317
Summary 319
Essential Terms 321
Review Questions 322
Vi CONTENTS
Multiple Choice Questions from CPA Examinations 324
Discussion Questions and Problems 326
Case 331
Integrated Case Application —Pinnacle Manufacturing: Part III 332
Internet Problem 10-1: Disclosure of Material Weaknesses in
Internal Control Over Financial Reporting 334
11 Fraud Auditing 335
Learning Objectives 335
Types of Fraud 336
Conditions for Fraud 337
Assessing the Risk of Fraud 341
Corporate Governance Oversight to Reduce Fraud Risks 344
Responding to the Risk of Fraud 350
Specific Fraud Risk Areas 351
Responsibilities When Fraud is Suspected 356
Summary 360
Essential Terms 361
Review Questions 361
Multiple Choice Questions from CPA Examinations 362
Discussion Questions and Problems 363
Case 367
ACL Problem 368
Internet Problem 11-1: Brainstorming About Fraud Risks 368
1 „ The Impact of Information Technology
on the Audit Process 369
Learning Objectives 369
How Information Technologies Improve Internal Control 370
Assessing Risks of Information Technology 370
Internal Controls Specific to Information Technology 372
Impact of Information Technology on the Audit Process 378
Issues for Different IT Environments 384
Summary 388
Essential Terms 388
Review Questions 390
Multiple Choice Questions from CPA Examinations 390
Discussion Questions and Problems 392
Case 398
ACL Problem 399
Internet Problem 12-1: Assessing IT Governance 400
13 Overall Audit Plan and Audit Program 401
Learning Objectives 401
Types of Tests 402
Selecting Which Types of Tests to Perform 407
Impact of Information Technology on Audit Testing 410
Evidence Mix 411
Design of the Audit Program 412
Summary of Key Evidence-Related Terms 421
Summary of the Audit Process 423
Essential Terms 426
CONTENTS Vii
Review Questions 427
Multiple Choice Questions from CPA Examinations 429
Discussion Questions and Problems 430
Cases 435
Internet Problem 13-1 -. Assessing Effects of Evidence Mix
438
PART 3
APPLICATION OF THE AUDIT PROCESS TO
THE SALES AND COLLECTION CYCLE
14
15
Audit of the Sales and Collection Cycle: Tests of
Controls and Substantive Tests of Transactions 441
Learning Objectives 441
Accounts and Classes of Transactions in the Sales and Collection Cycle 442
Business Functions in the Cycle and Related Documents and Records 443
Methodology for Designing Tests of Controls and Substantive Tests
of Transactions for Sales 448
Sales Returns and Allowances 458
Methodology for Designing Tests of Controls and Substantive Tests
of Transactions for Cash Receipts 459
Audit Tests for the Write-off of Uncollectible Accounts 463
Additional Internal Controls over Account Balances
and Presentation and Disclosure 464
Effect of Results of Tests of Controls and Substantive Tests
of Transactions 464
Summary 465
Essential Terms 466
Review Questions 466
Multiple Choice Questions from CPA Examinations 468
Discussion Questions and Problems 469
Case 474
Integrated Case Application—Pinnacle Manufacturing: Part IV 475
ACL Problem 476
Internet Problem 14-1: Point of Sales Systems Controls 476
Audit Sampling for Tests of Controls and
Substantive Tests of Transactions 477
Learning Objectives 477
Representative Samples 478
Statistical Versus Nonstatistical Sampling and
Probabilistic Versus Nonprobabilistic Sample Selection 479
Nonprobabilistic Sample Selection Methods 480
Probabilistic Sample Selection Methods 481
Sampling for Exception Rates 484
Application of Nonstatistical Audit Sampling 485
Statistical Audit Sampling 501
Sampling Distribution 501
Application of Attributes Sampling 502
Summary 507
Essential Terms 508
Review Questions 509
viii
CONTENTS
16
17
Multiple Choice Questions from CPA Examinations 510
Discussion Questions and Problems 512
Case 516
Integrated Case Application —Pinnacle Manufacturing: Part V
Internet Problem 15-1: Applying Statistical Sampling 518
516
Completing the Tests in the Sales and Collection Cycle:
Accounts Receivable 519
Learning Objectives 519
Methodology for Designing Tests of Details of Balances 520
Designing Tests of Details of Balances 526
Confirmation of Accounts Receivable 532
Developing Tests of Details Audit Program 538
Essential Terms 541
Review Questions 542
Multiple Choice Questions from CPA Examinations 543
Discussion Questions and Problems 544
Case 550
Integrated Case Application—Pinnacle Manufacturing: Part VI 551
ACL Problem 553
Internet Problem 16-1: Revenue Recognition 553
Audit Sampling for Tests of Details of Balances 557
Learning Objectives 557
Comparisons of Audit Sampling for Tests of Details of Balances
and for Tests of Controls and Substantive Tests of Transactions 558
Nonstatistical Sampling 559
Monetary Unit Sampling 568
Variables Sampling 578
Illustration Using Difference Estimation 584
Summary 590
Essential Terms 590
Review Questions 591
Multiple Choice Questions from CPA Examinations 593
Discussion Questions and Problems 594
Cases 598
Internet Problem 17-1: Monetary Unit Sampling Considerations 599
PART 4
APPLICATION OF THE AUDIT PROCESS
TO OTHER CYCLES
Audit of the Acquisition and Payment Cycle:
18 Tests of Controls, Substantive Tests of Transactions,
and Accounts Payable 601
Learning Objectives 601
Accounts and Classes of Transactions in the Acquisition
and Payment Cycle 602
Business Functions in the Cycle and Related Documents and Records
Methodology for Designing Tests of Controls and Substantive Tests
of Transactions 606
602
CONTENTS
ix
Methodology for Designing Tests of Details of Balances for
Accounts Payable 612
Summary 620
Essential Terms 621
Review Questions 622
Multiple Choice Questions from CPA Examinations 623
Discussion Questions and Problems 624
Case 631
Internet Problem 18-1: Identifying Accounts Payable Fraud 632
, q Completing the Tests in the Acquisition and Payment Cycle:
Verification of Selected Accounts 633
Learning Objectives 633
Types of Other Accounts in the Acquisition and Payment Cycle 634
Audit of Property, Plant, and Equipment 634
Audit of Prepaid Expenses 642
Audit of Accrued Liabilities 644
Audit of Income and Expense Accounts 646
Summary 650
Essential Terms 650
Review Questions 650
Multiple Choice Questions from CPA Examinations 651
Discussion Questions and Problems 653
Cases 656
Internet Problem 19-1: Managing Fixed Assets 658
20 Audit of the Payroll and Personnel Cycle 659
Learning Objectives 659
Accounts and Transactions in the Payroll and Personnel Cycle 661
Business Functions in the Cycle and Related Documents and Records 661
Methodology for Designing Tests of Controls and Substantive Tests
of Transactions 664
Methodology for Designing Tests of Details of Balances 669
Summary 672
Essential Terms 673
Review Questions 673
Multiple Choice Questions from CPA Examinations 674
Discussion Questions and Problems 675
Case 680
Internet Problem 20-1: Risks of Outsourcing the Payroll Function 681
21 Audit of the Inventory and Warehousing Cycle 683
Learning Objectives 683
Business Functions in the Cycle and Related Documents and Records 684
Parts of the Audit of Inventory 687
Audit of Cost Accounting 688
Analytical Procedures 691
Physical Observation of Inventory 692
Audit of Pricing and Compilation 695
Integration of the Tests 699
Summary 701
Essential Terms 701
CONTENTS
Review Questions 701
Multiple Choice Questions from CPA Examinations 703
Discussion Questions and Problems 704
Case 710
Internet Problem 21-1: Using Inventory Count Specialists 711
22 Audit of the Capital Acquisition and Repayment Cycle 713
Learning Objectives 713
Accounts in the Cycle 714
Notes Payable 715
Owners Equity 719
Summary 725
Essential Terms 725
Review Questions 726
Multiple Choice Questions from CPA Examinations 727
Discussion Questions and Problems 728
Internet Problem 22-1: Stock Exchange Requirements 732
23 Audit of Cash Balances 733
Learning Objectives 733
Cash in the Bank and Transaction Cycles 734
Types of Cash Accounts 736
Audit of the General Cash Account 737
Fraud-Oriented Procedures 744
Audit of the Imprest Payroll Bank Account 749
Audit of Imprest Petty Cash 749
Summary 750
Essential Terms 750
Review Questions 751
Multiple Choice Questions from CPA Examinations 752
Discussion Questions and Problems 753
Internet Problem 23-1: Automated Clearing House System for Electronic
Funds Transfers 757
PART 5 COMPLETING THE AUDIT
24 Completing the Audit 759
Learning Objectives 759
Perform Additional Tests for Presentation and Disclosure 760
Review for Contingent Liabilities and Commitments 761
Review for Subsequent Events 766
Final Evidence Accumulation 770
Evaluate Results 773
Issue the Audit Report 777
Communicate with the Audit Committee and Management 778
Subsequent Discovery of Facts 780
Summary 781
Essential Terms 781
Review Questions 782
CONTENTS Xi
Multiple Choice Questions from CPA Examinations 783
Discussion Questions and Problems 785
Case 789
Internet Problem 24-1 -. Audit Committee Responsibilities
789
PART 6 OTHER ASSURANCE AND NONASSURANCE SERVICES
25
26
Other Assurance Services 791
Learning Objectives 791
Review and Compilation Services 792
Review of Interim Financial Information for Public Companies 796
Attestation Engagements 797
Web Trust Services 801
SysTrust Services 801
Prospective Financial Statements 802
Agreed-Upon Procedures Engagements 804
Other Audits or Limited Assurance Engagements 805
Summary 807
Essential Terms 808
Review Questions 809
Multiple Choice Questions from CPA Examinations 810
Discussion Questions and Problems 811
Internet Problem 25-1: Accounting and Review Services Committee 816
Internal and Governmental Financial Auditing
and Operational Auditing 817
Learning Objectives 817
Internal Financial Auditing 818
Governmental Financial Auditing 821
Operational Auditing 823
Summary 831
Essential Terms 831
Review Questions 832
Multiple Choice Questions from CPA, 11 A, and CMA Examinations 833
Cases 835
Internet Problem 26-1: University Internal Audit Departments 839
APPENDIX: ACL INSTALLATION AND INSTRUCTIONS 841
INDEX 847
xii
CONTENTS
|
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| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| edition | 13. ed., global ed. |
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| id | DE-604.BV035471652 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T21:36:01Z |
| institution | BVB |
| isbn | 9780132458931 0132458934 |
| language | English |
| lccn | 2005006768 |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-017391303 |
| oclc_num | 460598810 |
| open_access_boolean | |
| owner | DE-945 DE-703 |
| owner_facet | DE-945 DE-703 |
| physical | XIX, 854 S. Ill., graph. Darst. 1 CD-ROM |
| publishDate | 2010 |
| publishDateSearch | 2010 |
| publishDateSort | 2010 |
| publisher | Pearson |
| record_format | marc |
| spelling | Elder, Randal J. Verfasser aut Auditing and assurance services an integrated approach ; includes coverage of PCAOB Auditing Standard No. 5, the risk assessment SASs, the Sarbanes-Oxley Act and section 404 audits, and increased international examples Randal J. Elder ; Mark S. Beasley ; Alvin A. Arens 13. ed., global ed. Boston, Mass. ; Munich [u.a.] Pearson 2010 XIX, 854 S. Ill., graph. Darst. 1 CD-ROM txt rdacontent n rdamedia nc rdacarrier Auditing Revision Wirtschaft (DE-588)4049674-0 gnd rswk-swf Wirtschaftsprüfung (DE-588)4066505-7 gnd rswk-swf Rechnungsprüfung (DE-588)4048731-3 gnd rswk-swf Betriebsprüfung (DE-588)4006201-6 gnd rswk-swf Revision (DE-588)4049673-9 gnd rswk-swf Wirtschaftsprüfung (DE-588)4066505-7 s Rechnungsprüfung (DE-588)4048731-3 s Revision (DE-588)4049673-9 s DE-604 Revision Wirtschaft (DE-588)4049674-0 s 1\p DE-604 Betriebsprüfung (DE-588)4006201-6 s 2\p DE-604 Beasley, Mark S. Sonstige oth Arens, Alvin A. 1935-2010 Sonstige (DE-588)170383555 oth HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=017391303&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk 2\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Elder, Randal J. Auditing and assurance services an integrated approach ; includes coverage of PCAOB Auditing Standard No. 5, the risk assessment SASs, the Sarbanes-Oxley Act and section 404 audits, and increased international examples Auditing Revision Wirtschaft (DE-588)4049674-0 gnd Wirtschaftsprüfung (DE-588)4066505-7 gnd Rechnungsprüfung (DE-588)4048731-3 gnd Betriebsprüfung (DE-588)4006201-6 gnd Revision (DE-588)4049673-9 gnd |
| subject_GND | (DE-588)4049674-0 (DE-588)4066505-7 (DE-588)4048731-3 (DE-588)4006201-6 (DE-588)4049673-9 |
| title | Auditing and assurance services an integrated approach ; includes coverage of PCAOB Auditing Standard No. 5, the risk assessment SASs, the Sarbanes-Oxley Act and section 404 audits, and increased international examples |
| title_auth | Auditing and assurance services an integrated approach ; includes coverage of PCAOB Auditing Standard No. 5, the risk assessment SASs, the Sarbanes-Oxley Act and section 404 audits, and increased international examples |
| title_exact_search | Auditing and assurance services an integrated approach ; includes coverage of PCAOB Auditing Standard No. 5, the risk assessment SASs, the Sarbanes-Oxley Act and section 404 audits, and increased international examples |
| title_full | Auditing and assurance services an integrated approach ; includes coverage of PCAOB Auditing Standard No. 5, the risk assessment SASs, the Sarbanes-Oxley Act and section 404 audits, and increased international examples Randal J. Elder ; Mark S. Beasley ; Alvin A. Arens |
| title_fullStr | Auditing and assurance services an integrated approach ; includes coverage of PCAOB Auditing Standard No. 5, the risk assessment SASs, the Sarbanes-Oxley Act and section 404 audits, and increased international examples Randal J. Elder ; Mark S. Beasley ; Alvin A. Arens |
| title_full_unstemmed | Auditing and assurance services an integrated approach ; includes coverage of PCAOB Auditing Standard No. 5, the risk assessment SASs, the Sarbanes-Oxley Act and section 404 audits, and increased international examples Randal J. Elder ; Mark S. Beasley ; Alvin A. Arens |
| title_short | Auditing and assurance services |
| title_sort | auditing and assurance services an integrated approach includes coverage of pcaob auditing standard no 5 the risk assessment sass the sarbanes oxley act and section 404 audits and increased international examples |
| title_sub | an integrated approach ; includes coverage of PCAOB Auditing Standard No. 5, the risk assessment SASs, the Sarbanes-Oxley Act and section 404 audits, and increased international examples |
| topic | Auditing Revision Wirtschaft (DE-588)4049674-0 gnd Wirtschaftsprüfung (DE-588)4066505-7 gnd Rechnungsprüfung (DE-588)4048731-3 gnd Betriebsprüfung (DE-588)4006201-6 gnd Revision (DE-588)4049673-9 gnd |
| topic_facet | Auditing Revision Wirtschaft Wirtschaftsprüfung Rechnungsprüfung Betriebsprüfung Revision |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=017391303&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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