Auditing and assurance services : an integrated approach / / Alvin A. Arens [and three others]

• Record Nr.: UNINA9910154959703321
• Autore: Arens Alvin A.
• Pubbl/distr/stampa: London, England : , : Pearson Education, Limited, , [2017]; ©2017
• ISBN: 1-292-14788-1
• Edizione: [Sixteenth edition, Global edition.]
• Descrizione fisica: 1 online resource (896 pages) : color illustrations, graphs
• Collana: Always learning
• Disciplina: 657.45
• Soggetti: Negative assurance (Accounting); Auditing
• Lingua di pubblicazione: Inglese
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Note generali: Includes index.
• Nota di contenuto: Cover -- Title Page -- Copyright Page -- Contents -- Preface -- Part 1 The Auditing Profession -- Chapter 1 The Demand for Audit and Other Assurance Services -- Learning Objectives -- Nature of Auditing -- Distinction Between Auditing and Accounting -- Economic Demand for Auditing -- Assurance Services -- Types of Audits -- Types of Auditors -- Certified Public Accountant -- Summary -- Essential Terms -- Review Questions -- Multiple Choice Questions from CPA Examinations -- Discussion Questions and Problems -- Chapter 2 The CPA Profession -- Learning Objectives -- Certified Public Accounting Firms -- Structure of CPA Firms -- Sarbanes-Oxley Act and Public Company Accounting Oversight Board -- Securities and Exchange Commission -- American Institute of Certified Public Accountants (AICPA) -- International and U.S. Auditing Standards -- Organization of U.S. Auditing Standards -- Quality Control -- Summary -- Essential Terms -- Review Questions -- Multiple Choice Questions from CPA Examinations -- Discussion Questions and Problems -- Chapter 3 Audit Reports -- Learning Objectives -- Standard Unmodified Opinion Audit Report for Nonpublic Entities -- Conditions for Standard Unmodified Opinion Audit Report -- Standard Audit Report and Report on Internal Control over Financial Reporting Under Pcaob Auditing Standards -- Unmodified Opinion Audit Report with Emphasis-of-Matter Explanatory Paragraph or Nonstandard Report Wording -- ; Modifications to the Opinion in the Audit Report -- Materiality -- Discussion of Conditions Requiring a Modification of Opinion -- Auditor's Decision Process for Audit Reports -- International Accounting and Auditing Standards -- Summary -- Essential Terms -- Review Questions -- Multiple Choice Questions from CPA Examinations -- Discussion Questions and Problems -- Chapter 4 Professional Ethics -- Learning Objectives.; What Are Ethics? -- Ethical Dilemmas -- Special Need for Ethical Conduct in Professions -- Code of Professional Conduct -- Independence Rule -- Sarbanes-Oxley and Related Independence Requirements -- Other Rules of Conduct -- Enforcement -- Summary -- Essential Terms -- Review Questions -- Multiple Choice Questions from CPA Examinations -- Discussion Questions and Problems -- Cases -- Chapter 5 Legal Liability -- Learning Objectives -- Changed Legal Environment -- Distinguishing Business Failure, Audit Failure, and Audit Risk -- Legal Concepts Affecting Liability -- Liability to Clients -- Liability to Third Parties Under Common Law -- Civil Liability Under the Federal Securities Laws -- Criminal Liability -- The Profession's Response to Legal Liability -- Summary -- Essential Terms -- Review Questions -- Multiple Choice Questions from CPA Examinations -- Discussion Questions and Problems -- Case -- Part 2 The Audit Process -- Chapter 6 Audit Responsibilities and Objectives -- Learning Objectives -- Objective of Conducting an Audit of Financial Statements -- Management's Responsibilities -- Auditor's Responsibilities -- Professional Skepticism -- Professional Judgment -- Financial Statement Cycles -- Setting Audit Objectives -- Management Assertions -- Transaction-Related Audit Objectives -- Balance-Related and Presentation and Disclosure-Related Audit Objectives -- How Audit Objectives Are Met -- Summary -- Essential Terms -- Review Questions -- Multiple Choice Questions from CPA Examinations -- Discussion Questions and Problems -- Chapter 7 Audit Evidence -- Learning Objectives -- Nature of Evidence -- Audit Evidence Decisions -- Persuasiveness of Evidence -- Types of Audit Evidence -- Analytical Procedures -- Common Financial Ratios -- Audit Documentation -- Summary -- Essential Terms -- Review Questions.; Multiple Choice Questions from CPA Examinations -- Discussion Questions and Problems -- Case -- ACL Problem -- Chapter 8 Audit Planning and Materiality -- Learning Objectives -- Planning -- Accept Client and Perform Initial Audit Planning -- Understand the Client's Business and Industry -- Perform Preliminary Analytical Procedures -- Materiality -- Materiality for Financial Statements as a Whole -- Determine Performance Materiality -- Estimate Misstatement and Compare with Preliminary Judgment -- Summary -- Essential Terms -- Review Questions -- Multiple Choice Questions from CPA Examinations -- Discussion Questions and Problems -- Case -- Integrated Case Application - Pinnacle Manufacturing: Part I -- ACL Problem -- Chapter 9 Assessing the Risk of Material Misstatement -- Learning Objectives -- Audit Risk -- Risk Assessment Procedures -- Considering Fraud Risk -- Identification of Significant Risks -- Audit Risk Model -- Assessing Acceptable Audit Risk -- Assessing Inherent Risk -- Relationship of Risks to Evidence and Factors Influencing Risks -- Relationship of Risk and Materiality to Audit Evidence -- Summary -- Essential Terms -- Review Questions -- Multiple Choice Questions from CPA Examinations -- Discussion Questions and Problems -- Cases -- Integrated Case Application- Pinnacle Manufacturing: Part II -- Chapter 10 Assessing and Responding to Fraud Risks -- Learning Objectives -- Types of Fraud -- Conditions for Fraud -- Assessing the Risk of Fraud -- Corporate Governance Oversight to Reduce Fraud ; Risks -- Responding to the Risk of Fraud -- Specific Fraud Risk Areas -- Responsibilities When Fraud Is Suspected -- Documenting the Fraud Assessment -- Summary -- Essential Terms -- Review Questions -- Multiple Choice Questions from CPA Examinations -- Discussion Questions and Problems -- Case.; Integrated Case Application- Pinnacle Manufacturing: Part III -- ACL Problem -- Chapter 11 Internal Control and Coso Framework -- Learning Objectives -- Internal Control Objectives -- Management and Auditor Responsibilities for Internal Control -- Coso Components of Internal Control -- Internal Controls Specific to Information Technology -- Impact of It Infrastucture on Internal Control -- Summary -- Essential Terms -- Review Questions -- Multiple Choice Questions from CPA Examinations -- Discussion Questions and Problems -- Case -- Chapter 12 Assessing Control Risk and Reporting on Internal Controls -- Learning Objectives -- Obtain and Document Understanding of Internal Control -- Assess Control Risk -- Tests of Controls -- Decide Planned Detection Risk and Design Substantive Tests -- Auditor Reporting on Internal Control -- Evaluating, Reporting, and Testing Internal Control for Nonpublic and Smaller Public Companies -- Impact of IT Environment on Control Risk Assessment and Testing -- Summary -- Essential Terms -- Review Questions -- Multiple Choice Questions from CPA Examinations -- Discussion Questions and Problems -- Case -- ACL Problem -- Integrated Case Application- Pinnacle Manufacturing: Part IV -- Chapter 13 Overall Audit Strategy and Audit Program -- Learning Objectives -- Types of Tests -- Selecting Which Types of Tests to Perform -- Evidence Mix -- Design of the Audit Program -- Summary of Key Evidence-Related Terms -- Summary of the Audit Process -- Summary -- Essential Terms -- Review Questions -- Multiple Choice Questions from CPA Examinations -- Discussion Questions and Problems -- Cases -- Part 3 Application of the Audit Process to the Sales and Collection Cycle -- Chapter 14 Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions -- Learning Objectives.; Accounts and Classes of Transactions in the Sales and Collection Cycle -- Business Functions in the Cycle and Related Documents and Records -- Methodology for Designing Tests of Controls and Substantive Tests of Transactions for Sales -- Sales Returns and Allowances -- Methodology for Designing Tests of Controls and Substantive Tests of Transactions for Cash Receipts -- Audit Tests for Uncollectible Accounts -- Effect of Results of Tests of Controls and Substantive Tests of Transactions -- Summary -- Essential Terms -- Review Questions -- Multiple Choice Questions from CPA Examinations -- Discussion Questions and Problems -- Case -- Integrated Case Application- Pinnacle Manufacturing: Part V -- ACL Problem -- Chapter 15 Audit Sampling for Tests of Controls and Substantive Tests of Transactions -- Learning Objectives -- Representative Samples -- Statistical Versus Nonstatistical Sampling and Probabilistic Versus Nonprobabilistic Sample Selection -- Sample Selection Methods -- Sampling for Exception Rates -- Application of Nonstatistical Audit Sampling -- Statistical Audit Sampling -- Application of Attributes Sampling -- Summary -- Essential Terms -- Review Questions -- Multiple Choice Questions from CPA Examinations -- Discussion Questions and Problems -- Case -- Integrated Case Application - Pinnacle Manufacturing: Part VI -- ACL Problem -- Chapter 16 Completing the Tests in the Sales and Collection Cycle: Accounts Receivable -- Learning Objectives -- Methodology for Designing Tests of Details of Balances -- Designing Tests of Details of Balances -- Confirmation of ; Accounts Receivable -- Developing Tests of Details Audit Program -- Summary -- Essential Terms -- Review Questions -- Multiple Choice Questions from CPA Examinations -- Discussion Questions and Problems -- Case -- Integrated Case Application- Pinnacle Manufacturing: Part VII.; ACL Problem.
• Sommario/riassunto: For the core auditing course for accounting majors. An Integrated, Up-to-Date Approach to Auditing and Assurance Services Comprehensive and up-to-date, including discussion of new standards, codes, and concepts, Auditing and Assurance Services: An Integrated Approach presents an integrated concepts approach to auditing that details the process from start to finish. Based on the author's belief that the fundamental concepts of auditing center on the nature and amount of evidence that auditors should gather in specific engagements, the text's primary objective is to illustrate auditing concepts using practical examples and real-world settings. The Sixteenth Edition remains up-to-date with examples of key real-world audit decisions and an emphasis on audit planning, risk assessment processes, and collecting and evaluating evidence in response to risks. MyAccountingLab® not included. Students, if MyAccountingLab is a recommended/mandatory component of the course, please ask your instructor for the correct ISBN and course ID. MyAccountingLab should only be purchased when required by an instructor. Instructors, contact your Pearson representative for more information. MyAccountingLab is an online homework, tutorial, and assessment product designed to personalize learning and improve results. With a wide range of interactive, engaging, and assignable activities, students are encouraged to actively learn and retain tough course concepts.

Optimal Control / / by Leonid T. Aschepkov, Dmitriy V. Dolgy, Taekyun Kim, Ravi P. Agarwal

• Record Nr.: UNINA9910254084903321
• Autore: Aschepkov Leonid T
• Pubbl/distr/stampa: Cham : , : Springer International Publishing : , : Imprint : Springer, , 2016
• ISBN: 3-319-49781-2
• Edizione: [1st ed. 2016.]
• Descrizione fisica: 1 online resource (XV, 209 p. 55 illus.)
• Disciplina: 629.8312
• Soggetti: Calculus of variations; System theory; Calculus of Variations and Optimal Control; Optimization; Systems Theory, Control
• Lingua di pubblicazione: Inglese
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Nota di contenuto: NOTATIONS -- PREFACE -- INTRODUCTION -- 1. Subject of optimal control -- 2. Mathematical model of controlled object -- 3. Reachability set -- 4. Controllability of linear systems -- 5. Minimum time problem -- 6. Synthesis of optimal system performance -- 7. The observability problem -- 8. Identification problem -- 9. Types of optimal control problems -- 10. Small increments of a trajectory -- 11. The simplest problem of optimal control -- 12. General optimal control problem -- 13. Sufficient optimality conditions -- CONCLUSION -- APPENDIX -- EXAMPLES OF TASKS AND SOLUTIONS -- LITERATURE.
• Sommario/riassunto: This book is based on lectures from a one-year course at the Far Eastern Federal University (Vladivostok, Russia) as well as on workshops on optimal control offered to students at various mathematical departments at the university level. The main themes of the theory of linear and nonlinear systems are considered, including the basic problem of establishing the necessary and sufficient conditions of optimal processes. In the first part of the course, the theory of linear control systems is constructed on the basis of the separation theorem and the concept of a reachability set. The authors prove the closure of a reachability set in the class of piecewise continuous controls, and the problems of controllability, observability, identification, performance ; and terminal control are also considered. The second part of the course is devoted to nonlinear control systems. Using the method of variations and the Lagrange multipliers rule of nonlinear problems, the authors prove the Pontryagin maximum principle for problems with mobile ends of trajectories. Further exercises and a large number of additional tasks are provided for use as practical training in order for the reader to consolidate the theoretical material.