Auditing & Assurance Service Louwers 5th Edition Test Bank
Product details:
- ISBN-10 : 0077520165
- ISBN-13 : 978-0077520168
- Author: Robert Ramsay
As we begin the new year, this title is currently the most up-to-date auditing textbook on the market, covering all of the latest pronouncements through the end of 2011. The book’s unique organization presents the auditing process in twelve concise chapters, with eight flexible, independent modules designed to be integrated into the course entirely at the instructor’s discretion.
Perhaps most importantly, this title is the only book on the market to fully integrate the Codification of the New Clarity Standards (including new section) issued by the Auditing Standards Board. As these standards will be effective for year-end audits after December 15, 2012, they will be covered on the CPA exam beginning in July 2013, when many current students will be taking the CPA exam after completing 150 hours of coursework.
Table contents:
Part I: The Contemporary Auditing Environment
Chapter 1: Auditing and Assurance Services
Chapter 2: Professional Standards
Chapter 3: Management Fraud and Audit Risk
Comprehensive Cases—Professional Issues
Arthur Andersen
KPMG
Part II: The Financial Statement Audit
Chapter 4: Engagement Planning
Chapter 5: Internal Control Evaluation
Appendix 5A the Payroll Cycle
Chapter 6: Employee Fraud and the audit of Cash
Chapter 7: Revenue and Collection Cycle
Fraud Cases: Extended Audit Procedures (SAS 99)
Appendix 7A Internal Controls
Appendix 7B Audit Programs
Chapter 8: Acquisition and Expenditure Cycle
Fraud Case(s): Extended Audit Procedures (SAS 99)
Appendix 8A Internal Controls
Appendix 8B Audit Programs
Chapter 9: Production Cycle
Fraud Case: Extended Audit Procedures (SAS 99)
Appendix 9A Internal Controls
Appendix 9B Audit Programs
Chapter 10: Finance and Investment Cycle
Fraud Case: Extended Audit Procedures (SAS 99)
Appendix 10A Internal Controls
Appendix 10B Audit Programs
Chapter 11: Completing the Audit
Chapter 12: Reports on Audited Financial Statements
Comprehensive Cases—Audit Issues:
HealthSouth Corporation
Parmalat
Part III: Other Topics
Module A: Assurance and Other Public Accounting Services
Module B: Professional Ethics
Appendix: AICPA Interpretations of the Rules of Conduct
Module C: Legal Liability
Module D: Internal, Governmental, and Fraud Audits
Appendix:: Standards for the Professional Practice of Internal Auditing (abridged)
Appendix:: The Institute of Internal Auditors Code of Ethics
Appendix: Professional Standards and Practices for Certified Fraud Examiners
Module E: Overview of Sampling
Module F: Attribute Sampling
Module G: Variables Sampling
Module H: Information Systems Auditing
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