Principles of auditing: an introduction to international standards on auditing
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Harlow
Financial Times Prentice Hall
2014
|
| Ausgabe: | 3. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Previous ed.: 2005. - Includes bibliographical references and index |
| Beschreibung: | XXI, 714 S. Ill., graph. Darst. 25 cm |
| ISBN: | 0273768174 9780273768173 9780273780656 |
Internformat
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Datensatz im Suchindex
| _version_ | 1804152282260963328 |
|---|---|
| adam_text | Titel: Principles of auditing
Autor: Hayes, Rick Stephan
Jahr: 2014
List of illustrations xii
Foreword xvi
Preface xviii
Acknowledgements xx
International Auditing Overview l
1.1 Learning Objectives 1
1.2 Auditing through World History 2
1.3 The Auditor, Corporations and Financial Information 3
1.4 International Accounting and Auditing Standards 5
1.5 An Audit Defined 10
1.6 Types of Audit 13
1.7 Types of Auditor 15
1.8 Setting Audit Objectives Based on Management Assertions 18
1.9 The Audit Process Model 21
1.10 International Audit Firms 26
1.11 Summary 31
1.12 Questions, Exercises and Cases 34
1.13 Notes 39
The Audit Market 42
2.1 Learning Objectives 42
2.2 Introduction 43
2.3 Theories on the Demand and Supply of Audit Services 43
2.4 Audit Regulation: International Perspective 46
2.5 Independent Oversight 48
2.6 Audit Firms 50
2.7 Legal Liability 52
2.8 Some Developments in the Audit Market 58
2.9 Examples of Landmark Studies and Legislation that Influenced
the International Audit Market 64
2.10 Summary 66
2.11 Questions, Exercises and Cases 68
2.12 Notes 72
Ethics for Professional Accountants 75
3.1 Learning Objectives 75
3.2 What Are Ethics? 76
3.3 The International Ethics Standards Board of Accountants (IESBA)
Code of Ethics for Professional Accountants 78
3.4 Part A - General Application of the IESBA Code of Ethics for
Professional Accountants 79
3.5 Part B - Ethics Applicable to Professional Accountants in Public Practice 86
3.6 Independence - Audit and Review Engagements (Section 290) 92
3.7 Part C - Professional Accountants in Business 104
3.8 Enforcement of Ethical Requirements 109
3.9 Summary 109
3.10 Questions, Exercises and Cases 113
3.11 Notes 117
An Auditor s Services 119
4.1 Learning Objectives 119
4.2 International Framework for Auditor Services 120
4.3 Elements of an Assurance Engagement 123
4.4 General Considerations in an Assurance Engagement 132
4.5 Audits of Historical Financial Information 136
4.6 Professional Judgement, Professional Scepticism and
Inherent Limitations 137
4.7 Quality Control (ISQC #1 and ISA 220) 139
4.8 Summary 143
4.9 Questions, Exercises and Cases 146
4.10 Notes 149
Client Acceptance 152
5.1 Learning Objectives 152
5.2 Client Acceptance: The First Step on the Journey to an Opinion 153
5.3 Evaluate the Client s Background 154
5.4 Ability to Meet Ethical and Specific Competence Requirements 158
5.5 Use of Other Professionals in the Audit 163
5.6 Communicating With the Predecessor (Existing) Auditor 165
5.7 Acceptance by the Client - The Engagement Proposal 166
5.8 The Audit Engagement Letter 170
5.9 Summary 174
5.10 Questions, Exercises and Cases 176
5.11 Notes 179
Main Audit Concepts and Planning the Audit
(ISA 300, 315, 320) isi
6.1 Learning Objectives 181
6.2 Planning Objective and Procedures 182
6.3 Understanding the Entity and its Environment 184
6.4 Audit Risk Model 194
6.5 Materiality 201
6.6 Fraud and Irregularities 207
6.7 Using the Work of Others (including ISA 610, ISA 620) and Considering
Auditee Use of Service Organisations (ISA 402) 213
6.8 Inherent Risk Assessment 217
6.9 Other Planning Activities 218
6.10 Summary 222
6.11 Questions, Exercises and Cases 226
6.12 Notes 230
Internal Control and Control Risk 234
7.1 Learning Objectives 234
7.2 Introduction 235
7.3 Internal Control Defined 235
7.4 The Importance of Internal Control 240
7.5 IT Risk and Controls 241
7.6 Components of Internal Control 243
7.7 Control Environment 244
7.8 Risk Assessment 253
7.9 Information Systems, Communication and Related Business Processes 255
7.10 Control Activities (Control Procedures) 258
7.11 Monitoring of Controls 264
7.12 Hard and Soft Control 265
7.13 Design of Internal Controls 268
7.14 Preliminary Assessment of Control Risk 270
7.15 Summary 271
7.16 Questions, Exercises and Cases 274
7.17 Notes 279
Analytical Procedures 282
8.1 Learning Objectives 282
8.2 Introduction 283
8.3 The Analytical Review Process 284
8.4 Formulating Expectations 289
8.5 General Analytical Procedures 291
8.6 Analytical Procedures During Different Phases in the Audit Process 298
8.7 Analytical Procedures as Substantive Tests 300
8.8 Computer Assisted Audit Techniques (CAATs) and Generalised
Audit Software (GAS) 302
8.9 Analytical Procedures Using Data Mining Techniques 305
8.10 Follow-Up in Case of Unexpected Deviations 307
8.11 Summary 307
8.12 Questions, Exercises and Cases 310
8.13 Notes 314
Appendix to Chapter 8
Audit Sampling and Other Selective Testing Procedures 315
8.A.1 Preface 315
8.A.2 Objective 316
8.A.3 Definitions 316
8.A.4 Sample Design, Size and Selection 319
8.A.5 Performing Audit Procedures (530.9) 325
8.A.6 Nature and Cause of Deviations (530.12 and 530.A17) 326
8.A.7 Projecting Misstatements (530.14 and 530.A18) 326
8.A.8 Evaluating Results of Audit Sampling (530.15 and 530.A21-23) 328
8.A.9 Questions, Exercises and Cases 329
8.A.10 Notes 331
Auditor s Response to Assessed Risk (ISA 330, ISA 500) 332
9.1 Learning Objectives 332
9.2 Introduction 333
9.3 The Basis of Evidence 335
9.4 Financial Statement Assertions 336
9.5 Test of Controls 337
9.6 Substantive Procedures 340
9.7 Sufficient Appropriate Audit Evidence 345
9.8 Summary 352
9.9 Questions, Exercises and Cases 355
9.10 Notes 361
Audit Evidence 363
10.1 Learning Objectives 363
10.2 Introduction 364
10.3 Audit Procedures for Obtaining Audit Evidence 364
10.4 External Confirmation 371
10.5 Sampling 376
10.6 Audit of Estimates 378
10.7 Evaluation of Misstatements Identified During the Audit (ISA 450) 380
10.8 Related Parties 381
10.9 Written Representations (Letter of Representation) 387
10.10 Summary 392
10.11 Questions, Exercises and Cases 395
10.12 Notes 400
Appendix to Chapter 10
Audit Documentation and Working Papers 403
10.A.1 Introduction 403
10.A.2 Form and Content of the Working Papers 405
10.A.3 Document Retention 407
10.A.4 Permanent and Current Files 408
10.A.5 Preparation of Working Schedule 413
10.A.6 Adjusting Entry 414
10.A.7 Summary 416
10.A.8 Notes 418
Completing the Audit 419
11.1 Learning Objectives 419
11.2 Introduction 420
11.3 Quality Control (ISQC #1, ISA 220, SOX) 422
11.4 Evaluate Governance Evidence 425
11.5 Review for Discovery of Subsequent Events 429
11.6 Review Financial Statements and Other Report Material 432
11.7 Wrap-up Procedures 435
11.8 Going Concern Issues 442
11.9 Matters for Attention of Partners (MAPs) 444
11.10 Reports to the Board of Directors 445
11.11 Summary 446
11.12 Questions, Exercises and Cases 449
11.13 Notes 455
Audit Reports and Communications 458
12.1 Learning Objectives 458
12.2 Introduction 459
12.3 Basic Elements of the Auditor s Report 460
12.4 Types of Report Expressing Audit Opinions 468
12.5 Emphasis of a Matter Paragraph 477
12.6 Circumstances That May Result in Other Than an Unmodified Opinion 484
12.7 Uncertainties Leading to Qualification of Opinions 486
12.8 Communications with those Charged with Governance 487
12.9 Long-Form Audit Report 493
12.10 Management Letter 495
12.11 Summary 495
12.12 Questions, Exercises and Cases 498
12.13 Notes 505
Overview of a Group Audit so?
13.1 Learning Objectives 507
13.2 Introduction 508
13.3 Acceptance and Continuance 508
13.4 Overall Audit Strategy and Audit Plan 509
13.5 Communication 516
13.6 Consolidation 518
13.7 Subsequent Events 519
13.8 Reporting 519
13.9 Documentation 520
13.10 Extended Example of a Group Audit 520
13.11 The Audit Planning Memorandum - Strategy Part 526
13.12 The Audit Planning Memorandum - Plan Part 531
13.13 Audit Programme (Audit Plan) 535
13.14 Completion Memorandum 551
13.15 Summary 556
13.16 Questions, Exercises and Cases 559
13.17 Notes 569
Other Assurance and Non-Assurance Engagements 571
14.1 Learning Objectives 571
14.2 Introduction 572
14.3 Special Areas Engagements 572
14.4 Review Engagements 578
14.5 Assurance Engagements Other Than Audits or Reviews of Historical
Financial Information (ISAE 3000-3699) 581
14.6 Related Services 596
14.7 Summary 600
14.8 Questions, Exercises and Cases 604
14.9 Notes 607
Corporate Governance and the Role of the Auditor 6ii
15.1 Learning Objectives 611
15.2 Introduction 612
15.3 The Nature of Corporate Governance 614
15.4 Corporate Governance Structures 621
15.5 Corporate Governance Committees and Reports 622
15.6 Best Practice from a Global Perspective 625
15.7 Corporate Governance and the Role of the Auditor 641
15.8 The Audit Profession and Corporate Governance 645
15.9 Summary 648
15.10 Questions, Exercises and Cases 651
15.11 Notes 653
Glossary
Index
656
697
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| spelling | Principles of auditing an introduction to international standards on auditing Rick Hayes ... 3. ed. Harlow Financial Times Prentice Hall 2014 XXI, 714 S. Ill., graph. Darst. 25 cm txt rdacontent n rdamedia nc rdacarrier Previous ed.: 2005. - Includes bibliographical references and index International Standards on Auditing (DE-588)4490663-8 gnd rswk-swf Revision Wirtschaft (DE-588)4049674-0 gnd rswk-swf Wirtschaftsprüfung (DE-588)4066505-7 gnd rswk-swf Auditing. Auditing--Problems, exercises, etc. 1\p (DE-588)4123623-3 Lehrbuch gnd-content Wirtschaftsprüfung (DE-588)4066505-7 s International Standards on Auditing (DE-588)4490663-8 u DE-604 Revision Wirtschaft (DE-588)4049674-0 s Hayes, Rick Stephan 1946- Sonstige (DE-588)132857790 oth Erscheint auch als Online-Ausgabe, PDF 978-0-273-76949-1 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027359882&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 |
| spellingShingle | Principles of auditing an introduction to international standards on auditing International Standards on Auditing (DE-588)4490663-8 gnd Revision Wirtschaft (DE-588)4049674-0 gnd Wirtschaftsprüfung (DE-588)4066505-7 gnd |
| subject_GND | (DE-588)4490663-8 (DE-588)4049674-0 (DE-588)4066505-7 (DE-588)4123623-3 |
| title | Principles of auditing an introduction to international standards on auditing |
| title_auth | Principles of auditing an introduction to international standards on auditing |
| title_exact_search | Principles of auditing an introduction to international standards on auditing |
| title_full | Principles of auditing an introduction to international standards on auditing Rick Hayes ... |
| title_fullStr | Principles of auditing an introduction to international standards on auditing Rick Hayes ... |
| title_full_unstemmed | Principles of auditing an introduction to international standards on auditing Rick Hayes ... |
| title_short | Principles of auditing |
| title_sort | principles of auditing an introduction to international standards on auditing |
| title_sub | an introduction to international standards on auditing |
| topic | International Standards on Auditing (DE-588)4490663-8 gnd Revision Wirtschaft (DE-588)4049674-0 gnd Wirtschaftsprüfung (DE-588)4066505-7 gnd |
| topic_facet | International Standards on Auditing Revision Wirtschaft Wirtschaftsprüfung Lehrbuch |
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