Holdings: Auditing and assurance services

Auditing and assurance services: an integrated approach

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Bibliographic Details
Main Author:	Arens, Alvin A. (Author)
Format:	Book
Language:	English
Published:	Boston, Mass. [u.a.] Pearson 2011
Edition:	14. ed., global ed.
Subjects:	Auditing Betriebsprüfung Revision > Wirtschaft Revision Rechnungsprüfung Wirtschaftsprüfung
Online Access:	Inhaltsverzeichnis Klappentext
Physical Description:	1 CD-ROM
ISBN:	9780273754947

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Record in the Search Index

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adam_text	CONTENTS PREFACE 15 таї ШШШШШШшшш 1 THE ASSURANCE SERVICES MARKET CHAPTER Learning Objectives 23 Nature of Auditing 24 Distinction Between Auditing and Accounting 26 Economic Demand for Auditing 26 Assurance Services 28 Types of Audits 32 Types of Auditors 35 Certified Public Accountant 37 Summary 38 Essential Terms 38 Review Questions 39 Multiple Choice Questions from СРА Examinations 40 Discussion Questions and Problems 41 Internet Problem 1-1: СРА Requirements 44 THE AUDIT STANDARDS SETTING PROCESS Learning Objectives 45 Certified Public Accounting Firms 46 Activities of СРА Firms 47 Structure of СРА Firms 48 Sarbanes-Oxley Act and Public Company Accounting Oversight Board 50 Securities and Exchange Commission 50 American Institute of Certified Public Accountants (AICPA) International and U.S. Auditing Standards 52 Generally Accepted Auditing Standards 54 Statements on Auditing Standards 56 Quality Control 57 Summary 59 Essential Terms 59 Review Questions 60 Multiple Choice Questions from СРА Examinations 61 Discussion Questions and Problems 62 Internet Problem 2-1 : International Auditing and Assurance Standards Board 64 51 CHAPTER AUDIT REPORTS Learning Objectives 65 Standard Unqualified Audit Report 66 Report on Internal Control Over Financial Reporting Under Section 404 of the Sarbanes-Oxley Act 69 Unqualified Audit Report with Explanatory Paragraph or Modified Wording Departures from an Unqualified Audit Report 75 Materiality 76 Discussion of Conditions Requiring a Departure 79 Auditor s Decision Process for Audit Reports 82 International Accounting and Auditing Standards 85 Summary 85 Essential Terms 86 Review Questions 86 Multiple Choice Questions from СРА Examinations 88 Discussion Questions and Problems 89 Internet Problem 3-1 : Research Annual Reports 94 71 CHAPTER LEGAL LIABILITY CONSIDERATIONS FOR AUDITORS Learning Objectives 97 Changed Legal Environment 98 Distinguishing Business Failure, Audit Failure, and Audit Risk Legal Concepts Affecting Liability 100 Liability to Clients 102 Liability to Third Parties Under Common Law 105 Civil Liability Under the Federal Securities Laws 107 Criminal Liability 111 The Profession s Response to Legal Liability 1 Τ 4 Protecting Individual CPAs from Legal Liability 114 Summary 115 Essential Terms 116 Review Questions 117 Multiple Choice Questions from СРА Examinations 117 Discussion Questions and Problems 119 Case 123 Internet Problem 4-1 : SEC Enforcement 123 99 CHAPTER ETHICS AND THE AUDIT PROFESSION Learning Objectives 124 What Are Ethics? 125 Ethical Dilemmas 126 Special Need for Ethical Conduct in Professions 129 Code of Professional Conduct 131 Independence 134 Independence Rule of Conduct and Interpretations 137 Other Rules of Conduct 142 Enforcement 150 Summary 150 Essential Terms 151 Review Questions 151 Multiple Choice Questions from СРА Examinations 152 Discussion Questions and Problems T53 Cases 157 Internet Problem 5-1 : IESBA Code of Ethics 159 2 AUDIT RESPONSIBILITIES AND OBJECTIVES Learning Objectives 161 Objective of Conducting an Audit of Financial Statements 162 Management s Responsibilities 163 Auditor s Responsibilities 164 Financial Statement Cycles 168 Setting Audit Objectives 172 Management Assertions 173 Transaction-Related Audit Objectives 176 Balance-Related Audit Objectives 178 Presentation and Disclosure-Related Audit Objectives 181 How Audit Objectives Are Met 181 Summary 183 Essential Terms 184 Review Questions 185 Multiple Choice Questions from СРА Examinations 186 Discussion Questions and Problems 187 Case 191 Internet Problem 6-1 : International and PCAOB Audit Objectives 192 CHAPTER 6 NATURE AND TYPE OF AUDIT EVIDENCE CHAPTER Learning Objectives 193 Nature of Evidence 194 Audit Evidence Decisions 195 Persuasiveness of Evidence 196 Types of Audit Evidence 199 Audit Documentation 208 Summary 216 Essential Terms 216 Review Questions 217 Multiple Choice Questions from СРА Examinations 218 Discussion Questions and Problems 219 Cases 224 ACL Problem 226 Internet Problem 7-1 : Use of Audit Software for Fraud Detection and Continuous Auditing 226 AUDIT PLANNING CHAPTER Learning Objectives 229 Planning 230 Accept Client and Perform Initial Audit Planning 231 Understand the Client s Business and Industry 235 8 CHAPTER CHAPTER 10 Assess Client Business Risk 240 Perform Preliminary Analytical Procedures 242 Summary of the Parts of Audit Planning 243 Analytical Procedures 243 Five Types of Analytical Procedures 246 Common Financial Ratios 250 Summary 253 Essential Terms 254 Review Questions 254 Multiple Choice Questions from СРА Examinations 256 Discussion Questions and Problems 257 Cases 263 Integrated Case Application — Pinnacle Manufacturing: Part I 265 ACL Problem 268 Internet Problem 8- Τ : Obtain Client Background Information 268 CONSIDERING MATERIALITY AND AUDIT RISK Learning Objectives 269 Materiality 270 Set Preliminary Judgment about Materiality 271 Allocate Preliminary Judgment about Materiality to Segments (Tolerable Misstatement) 274 Estimate Misstatement and Compare with Preliminary Judgment 277 Audit Risk 278 Audit Risk Model Components 281 Assessing Acceptable Audit Risk 283 Assessing Inherent Risk 286 Relationship of Risks to Evidence and Factors Influencing Risks 288 Summary 294 Essential Terms 294 Review Questions 295 Multiple Choice Questions from СРА Examinations 296 Discussion Questions and Problems 298 Cases 304 Integrated Case Application — Pinnacle Manufacturing: Part II 307 Internet Problem 9-1 : Materiality and Tolerable Misstatement 308 CONSIDERING INTERNAL CONTROL Learning Objectives 309 Internal Control Objectives 310 Management and Auditor Responsibilities for Internal Control 311 COSO Components of Internal Control 314 Obtain and Document Understanding of Internal Control 322 Assess Control Risk 327 Tests of Controls 332 Decide Planned Detection Risk and Design Substantive Tests 335 Section 404 Reporting on Internal Control 335 Evaluating, Reporting, and Testing Internal Control for Nonpublic Companies Summary 339 Essential Terms 340 Review Questions 342 Multiple Choice Questions from СРА Examinations 344 337 Discussion Questions and Problems 346 Case 351 Integrated Case Application — Pinnacle Manufacturing: Part III Internet Problem 10-1 : Disclosure of Material Weaknesses in Internal Control Over Financial Reporting 353 352 CONSIDERING THE RISK OF FRAUD CHAPTER Learning Objectives 355 Types of Fraud 356 Conditions for Fraud 357 Assessing the Risk of Fraud 361 Corporate Governance Oversight to Reduce Fraud Risks 365 Responding to the Risk of Fraud 369 Specific Fraud Risk Areas 371 Responsibilities When Fraud is Suspected 376 Summary 380 Essential Terms 381 Review Questions 381 Multiple Choice Questions from СРА Examinations 382 Discussion Questions and Problems 383 Case 388 Integrated Case Application — Pinnacle Manufacturing: Part IV ACL Problem 389 Internet Problem 11-1: Brainstorming About Fraud Risks 390 11 389 IMPLICATIONS OF INFORMATION TECHNOLOGY FOR THE AUDIT PROCESS CHAPTER Learning Objectives 391 How Information Technologies Improve Internal Control 392 Assessing Risks of Information Technology 392 Internal Controls Specific to Information Technology 394 Impact of Information Technology on the Audit Process 400 Issues for Different IT Environments 406 Summary 410 Essential Terms 410 Review Questions 412 Multiple Choice Questions from СРА Examinations 412 Discussion Questions and Problems 414 Case 419 ACL Problem 421 Internet Problem 12-1: Assessing IT Governance 422 DEVELOPING THE OVERALL AUDIT PLAN AND AUDIT PROGRAM Learning Objectives 423 Types of Tests 424 Selecting Which Types of Tests to Perform 429 Impact of Information Technology on Audit Testing 432 Evidence Mix 433 Design of the Audit Program 434 Summary of Key Evidence-Related Terms 443 Summary of the Audit Process 444 Essential Terms 448 CHAPTER 13 Review Questions 449 Multiple Choice Questions from СРА Examinations 450 Discussion Questions and Problems 451 Cases 456 Internet Problem 13-1 : Assessing Effects of Evidence Mix 459 ШЩїііі CHAPTER 14 AUDIT OF THE SALES AND COLLECTION CYCLE: TESTS OF CONTROLS AND SUBSTANTIVE TESTS OF TRANSACTIONS Learning Objectives 461 Accounts and Classes of Transactions in the Sales and Collection Cycle 462 Business Functions in the Cycle and Related Documents and Records 463 Methodology for Designing Tests of Controls and Substantive Tests of Transactions for Sales 467 Sales Returns and Allowances 478 Methodology for Designing Tests of Controls and Substantive Tests of Transactions for Cash Receipts 479 Audit Tests for the Write-off of Uncollectible Accounts 483 Additional Internal Controls over Account Balances and Presentation and Disclosure 484 Effect of Results of Tests of Controls and Substantive Tests of Transactions 484 Summary 485 Essential Terms 486 Review Questions 486 Multiple Choice Questions from СРА Examinations 487 Discussion Questions and Problems 489 Case 494 Integrated Case Application - Pinnacle Manufacturing: Part V 495 ACL Problem 496 Internet Problem 14-1: Revenue Recognition Fraud 496 CHAPTER AUDIT SAMPLING FOR TESTS OF CONTROLS AND SUBSTANTIVE TESTS OF TRANSACTIONS Learning Objectives 497 Representative Samples 498 Statistical Versus Nonstatistical Sampling and Probabilistic Versus Nonprobabilistic Sample Selection 499 Nonprobabilistic Sample Selection Methods 500 Probabilistic Sample Selection Methods 502 Sampling for Exception Rates 504 Application of Nonstatistical Audit Sampling 505 Statistical Audit Sampling 521 Sampling Distribution 521 Application of Attributes Sampling 522 Summary 527 Essential Terms 528 Review Questions 529 Multiple Choice Questions from СРА Examinations 530 Discussion Questions and Problems 532 Case 536 Integrated Case Application - Pinnacle Manufacturing: Part VI Internet Problem 15-1: Applying Statistical Sampling 538 536 COMPLETING THE TESTS IN THE SALES AND COLLECTION CYCLE: ACCOUNTS RECEIVABLE CHAPTER Learning Objectives 539 Methodology for Designing Tests of Details of Balances 540 Designing Tests of Details of Balances 546 Confirmation of Accounts Receivable 552 Developing Tests of Details Audit Program 558 Essential Terms 561 Review Questions 562 Multiple Choice Questions from СРА Examinations 563 Discussion Questions and Problems 564 Case 570 Integrated Case Application — Pinnacle Manufacturing: Part VII ACL Problem 576 Internet Problem 16-1: Revenue Recognition 576 571 AUDIT SAMPLING FOR TESTS OF DETAILS OF BALANCES Learning Objectives 577 Comparisons of Audit Sampling for Tests of Details of Balances and for Tests of Controls and Substantive Tests of Transactions 578 Nonstatistical Sampling 579 Monetary Unit Sampling 587 Variables Sampling 598 Illustration Using Difference Estimation 603 Summary 609 Essential Terms 610 Review Questions 610 Multiple Choice Questions from СРА and CIA Examinations 612 Discussion Questions and Problems 613 Cases 618 ACL Problem 619 Internet Problem 17-1 : Monetary Unit Sampling Considerations 619 CHAPTER 17 lilii ІІШЩ AUDIT OF THE ACQUISITIONS AND PAYMENT CYCLE: TESTS OF CONTROLS AND SUBSTANTIVE TESTS OF TRANSACTIONS, AND ACCOUNTS PAYABLE Learning Objectives 621 Accounts and Classes of Transactions in the Acquisition and Payment Cycle 622 Business Functions in the Cycle and Related Documents and Records 623 CHAPTER CONTENTS CHAPTER Methodology for Designing Tests of Controls and Substantive Tests of Transactions 626 Methodology for Designing Tests of Details of Balances for Accounts Payable 632 Summary 640 Essential Terms 641 Review Questions 641 Multiple Choice Questions from СРА Examinations 643 Discussion Questions and Problems 644 Case 650 Internet Problem 18-1: Identifying Accounts Payable Fraud 652 COMPLETING THE TESTS IN THE ACQUISITIONS AND PAYMENT CYCLE: VERIFICATION OF SELECTED ACCOUNTS Learning Objectives 653 Types of Other Accounts in the Acquisition and Payment Cycle 654 Audit of Property, Plant, and Equipment 654 Audit of Prepaid Expenses 661 Auditor Accrued Liabilities 664 Audit of Income and Expense Accounts 666 Summary 669 Essential Terms 670 Review Questions 670 Multiple Choice Questions from СРА Examinations 671 Discussion Questions and Problems 673 Cases 675 Internet Problem 19-1: Centerpulse Ltd. Fraud 677 CHAPTER 20 AUDIT OF THE INVENTORY AND WAREHOUSING CYCLE Learning Objectives 679 Business Functions in the Cycle and Related Documents and Records Parts of the Audit of Inventory 682 Auditor Cost Accounting 684 Analytical Procedures 687 Physical Observation of Inventory 687 Audit of Pricing and Compilation 691 Integration of the Tests 695 Summary 697 Essential Terms 697 Review Questions 698 Multiple Choice Questions from СРА Examinations 699 Discussion Questions and Problems 700 Case 707 Internet Problem 20-1 : Using Inventory Count Specialists 707 680 CHAPTER 21 AUDIT OF THE PAYROLL AND PERSONNEL CYCLE Learning Objectives 709 Accounts and Transactions in the Payroll and Personnel Cycle 710 Business Functions in the Cycle and Related Documents and Records 710 Methodology for Designing Tests of Controls and Substantive Tests of Transactions Methodology for Designing Tests of Details of Balances 718 Summary 722 Essential Terms 723 714 Review Questions 723 Multiple Choice Questions from СРА Examinations 724 Discussion Questions and Problems 725 Case 729 Internet Problem 21-1 : Risks of Outsourcing the Payroll Function 730 AUDIT OF THE CAPITAL ACQUISITION AND REPAYMENT CYCLE Learning Objectives 731 Accounts in the Cycle 732 Notes Payable 733 Owners Equity 736 Summary 743 Essential Terms 743 Review Questions 744 Multiple Choice Questions from СРА Examinations 745 Discussion Questions and Problems 746 Internet Problem 22-1 : Overview of the NYSE 750 CHAPTER 22 AUDIT OF CASH BALANCES Learning Objectives 751 Cash in the Bank and Transaction Cycles 752 Types of Cash Accounts 754 Audit of the General Cash Account 755 Fraud-Oriented Procedures 762 Audit of the Imprest Payroll Bank Account 766 Audit of Imprest Petty Cash 767 Summary 767 Essential Terms 768 Review Questions 768 Multiple Choice Questions from СРА Examinations 769 Discussion Questions and Problems 770 Internet Problem 23-1 : Check Clearing for the 21 st Century Act CHAPTER 23 775 5 AUDIT COMPLETION Learning Objectives 777 Perform Additional Tests for Presentation and Disclosure 778 Review for Contingent Liabilities and Commitments 779 Review for Subsequent Events 784 Final Evidence Accumulation 787 Evaluate Results 791 Issue the Audit Report 796 Communicate with the Audit Committee and Management 796 Subsequent Discovery of Facts 798 Summary 799 CHAPTER 24 Essential Terms 799 Review Questions 800 Multiple Choice Questions from СРА Examinations 801 Discussion Questions and Problems 803 Case 807 Internet Problem 24-1 : Audit Committee Responsibilities 807 CHAPTER 25 OTHER ASSURANCE SERVICES Learning Objectives 809 Review and Compilation Services 810 Review of Interim Financial Information for Public Companies 815 Attestation Engagements 816 WebTrust and SysTrust Services 819 Reports on Controls at Service Organizations 820 Prospective Financial Statements 821 Agreed-Upon Procedures Engagements 823 Other Audits or Limited Assurance Engagements 824 Summary 826 Essential Terms 827 Review Questions 828 Multiple Choice Questions from СРА Examinations 829 Discussion Questions and Problems 830 Internet Problem 25-1 : Accounting and Review Services Committee 834 CHAPTER 26 INTERNAL AND GOVERNMENTAL FINANCIAL AUDITING AND OPERATIONAL AUDITING Learning Objectives 835 Internal Financial Auditing 836 Governmental Financial Auditing 839 Operational Auditing 841 Summary 849 Essential Terms 849 Review Questions 850 Multiple Choice Questions from CPA, CIA, and CMA Examinations 851 Cases 853 Internet Problem 26-1 : Institute of Internal Auditors 857 APPENDIX: ACL INSTALLATION AND INSTRUCTIONS 858 INDEX 863 Arens, Elder, and Beasley prepare you for real-world audit decision making by using illustrative examples of key audit decisions. This Global Edition has been edited to include enhancements making it more relevant to students outside the United States. The editorial team at Pearson has worked closely with educators around the globe to include: — Updated coverage of Sarbanes-Oxley and the PCAOB s Auditing Standard 5, along with the Risk Assessment Standards issued by the Auditing Standards Board — Hands-on experience through features such as the integrative case study on Pinnacle Manufacturing and the Hillsburg Hardware Annual Report helping you understand how the audit process works — Coverage of developments in international auditing standards, with key issues addressed in a wide range of problems and scenarios
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spelling	Arens, Alvin A. Verfasser aut Auditing and assurance services an integrated approach 14. ed., global ed. Boston, Mass. [u.a.] Pearson 2011 1 CD-ROM txt rdacontent n rdamedia nc rdacarrier Auditing Betriebsprüfung (DE-588)4006201-6 gnd rswk-swf Revision Wirtschaft (DE-588)4049674-0 gnd rswk-swf Revision (DE-588)4049673-9 gnd rswk-swf Rechnungsprüfung (DE-588)4048731-3 gnd rswk-swf Wirtschaftsprüfung (DE-588)4066505-7 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 Elder, Randal J. Sonstige oth Beasley, Mark S. Sonstige oth Digitalisierung UB Passau application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=022626003&sequence=000003&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis Digitalisierung UB Passau application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=022626003&sequence=000004&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA Klappentext 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	Arens, Alvin A. Auditing and assurance services an integrated approach Auditing Betriebsprüfung (DE-588)4006201-6 gnd Revision Wirtschaft (DE-588)4049674-0 gnd Revision (DE-588)4049673-9 gnd Rechnungsprüfung (DE-588)4048731-3 gnd Wirtschaftsprüfung (DE-588)4066505-7 gnd
subject_GND	(DE-588)4006201-6 (DE-588)4049674-0 (DE-588)4049673-9 (DE-588)4048731-3 (DE-588)4066505-7
title	Auditing and assurance services an integrated approach
title_auth	Auditing and assurance services an integrated approach
title_exact_search	Auditing and assurance services an integrated approach
title_full	Auditing and assurance services an integrated approach
title_fullStr	Auditing and assurance services an integrated approach
title_full_unstemmed	Auditing and assurance services an integrated approach
title_short	Auditing and assurance services
title_sort	auditing and assurance services an integrated approach
title_sub	an integrated approach
topic	Auditing Betriebsprüfung (DE-588)4006201-6 gnd Revision Wirtschaft (DE-588)4049674-0 gnd Revision (DE-588)4049673-9 gnd Rechnungsprüfung (DE-588)4048731-3 gnd Wirtschaftsprüfung (DE-588)4066505-7 gnd
topic_facet	Auditing Betriebsprüfung Revision Wirtschaft Revision Rechnungsprüfung Wirtschaftsprüfung
url	http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=022626003&sequence=000003&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=022626003&sequence=000004&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA
work_keys_str_mv	AT arensalvina auditingandassuranceservicesanintegratedapproach AT elderrandalj auditingandassuranceservicesanintegratedapproach AT beasleymarks auditingandassuranceservicesanintegratedapproach

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