| Autore |
Arens Alvin A.
|
| Edizione | [Sixteenth edition, Global edition.] |
| Pubbl/distr/stampa |
London, England : , : Pearson Education, Limited, , [2017]
|
| Descrizione fisica |
1 online resource (896 pages) : color illustrations, graphs
|
| Disciplina |
657.45
|
| Collana |
Always learning
|
| Soggetto topico |
Negative assurance (Accounting)
Auditing
|
| ISBN |
1-292-14788-1
|
| Formato |
Materiale a stampa  |
| Livello bibliografico |
Monografia |
| Lingua di pubblicazione |
eng
|
| 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.
|
| Record Nr. | UNINA-9910154959703321 |
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Audit of the Office of Justice Programs victim assistance grants awarded to the State of Washington Department of Commerce, Olympia, Washington
