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This book provides a comprehensive presentation of auditing theory and practice. It simplifies audit concepts often considered abstract or vague to many. Written in a clear, concise, and understandable manner, the book covers the often uncovered and daring area of forensic auditing and analyses the approach thereof. Additionally, it covers the use of blockchain in audit through several illustrations and examples, and would be of interest to students, academics, and even junior auditors.
Inhaltsverzeichnis
Part 1. Audit Framework, Profession, and Standards.- Chapter 1. Overview, History, and Overall objectives of Auditing.- Chapter 2. The Audit Profession: The US Sarbanes-Oxley Act.- Chapter 3. The International Auditing and Assurance Standards Board.- Chapter 4. Generally Accepted Auditing Standards, Audit Planning & Engagement Quality Review.- Chapter 5. Other Engagements, Reports, and Accounting Services.- Chapter 6. Agreed-Upon Procedures.- Chapter 7. Professional Standards: Independence, Integrity, and Objectivity.- Part 2. Audit Planning.- Chapter 8. Audit Planning, Testing and Materiality.- Part 3. Audit Evidence Processing.- Chapter 9. Audit Evidence and Documentation.- Chapter 10. Audit Risks: Identification and Procedures.- Chapter 11. Audit Sampling.- Chapter 12. Auditing Accounting Estimates, Including Fair Value Accounting Estimates.- Chapter 13. Related Party Transactions.- Chapter 14. Significant Unusual Transactions.- Chapter 15. Subsequent Events; andGoing Concern.- Chapter 16. Reporting on Condensed Financial Statements, Selected Financial Data, and Supplemental Information.- Chapter 17. Consideration of Fraud and of Internal Control Over Financial Reporting Audit.- Chapter 18. Financial Statements' Audit.- Chapter 19. The Integrated Audit Process.- Chapter 20. Audits of Group Financial Statements.- Chapter 21. Communications with Audit Committees.- Chapter 22. Audit Tools: Financial Ratios Analysis.- Chapter 23. Corporate Governance, Accounting, and Auditing Scandals.- Chapter 24. Auditor Legal Liability.- Chapter 25. Forensic Auditing.- Answers to Chapter Questions.
Über den Autor / die Autorin
Felix I. Lessambo is Associate Professor at Central Connecticut State University’s School of Business where he teaches Financial Statements Analysis and Global Financial Reporting. He has practiced international tax, transfer pricing, and alternative investment management groups where he structured and advised on hedge funds and private equity cross-border transactions. He is the author of several books in finance, including The International Banking System, The International Corporate Governance System, International Financial Institutions and Their Challenges, International Aspects of the US Taxation System, and Audit-Assurance Services & Forensics.
Zusammenfassung
This book provides a comprehensive presentation of auditing theory and practice. It simplifies audit concepts often considered abstract or vague to many. Written in a clear, concise, and understandable manner, the book covers the often uncovered and daring area of forensic auditing and analyses the approach thereof. Additionally, it covers the use of blockchain in audit through several illustrations and examples, and would be of interest to students, academics, and even junior auditors.
Zusatztext
“In this book the author performs a comprehensive approach to both theory and practice of auditing, an extremely important area in nowadays life. Due to its completeness, clarity of writing and rigorous approach, ‘Auditing, Assurance Services, and Forensics: A Comprehensive Approach’ will be extremely interesting for students, academics and even beginner auditors.” (Manuel Alberto M. Ferreira, Acta Scientiae et Intellectus, Vol. 04 (5), October, 2018)
Bericht
"In this book the author performs a comprehensive approach to both theory and practice of auditing, an extremely important area in nowadays life. Due to its completeness, clarity of writing and rigorous approach, 'Auditing, Assurance Services, and Forensics: A Comprehensive Approach' will be extremely interesting for students, academics and even beginner auditors." (Manuel Alberto M. Ferreira, Acta Scientiae et Intellectus, Vol. 04 (5), October, 2018)
