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Fraud awareness, a thorough understanding of internal controls, and the ability to use technology effectively are the hallmarks of a successful auditor in business today. This title intends to incorporate professional standards through SAS 116, AS7, international standards of auditing (ISAs), and unnumbered standards adopted through July 2009.
List of contents
Part I: The Contemporary Auditing Environment Chapter 1: Auditing and Assurance Services Chapter 2: Professional Standards Appendix 2A Attestation Standards Part II: The Financial Statement Audit Chapter 3: Engagement Planning Chapter 4: Management Fraud and Audit Risk Appendix 4A Selected Financial Ratios Appendix 4B Sample Abridged Audit Plan Chapter 5: Risk Assessment: Internal Control Evaluation Appendix 5A Audit Plan Chapter 6: Employee Fraud and the Audit of Cash Appendix 6A Internal Control Questionnaires Appendix 6B Audit Plans Chapter 7: Revenue and Collection Cycle Fraud Cases: Extended Audit Procedures (AU 240) Appendix 7A Internal Control Questionnaires Appendix 7B Audit Plan Chapter 8: Acquisition and Expenditure Cycle Fraud Case(s): Extended Audit Procedures (ISA/AU 320) Appendix 8A Internal Control Questionnaires Appendix 8B Audit Plans Appendix 8B The Payroll Cycle Chapter 9: Production Cycle Fraud Case: Extended Audit Procedures (Standard 240) Appendix 9A Internal Control Questionnaires Appendix 9B Audit Plans Chapter 10: Finance and Investment Cycle Fraud Case: Extended Audit Procedures (AU 316) Appendix 10A Internal Control Questionnaires Appendix 10B Substantive Audit Plans Chapter 11: Completing the Audit Chapter 12: Reports on Audited Financial Statements Part III: Stand-Alone Modules Module A: Other Public Accounting Services Module B: Professional Ethics Module C: Legal Liability Module D: Internal, Governmental, and Fraud Audits Module E: Overview of Sampling Module F: Attribute Sampling Module G: Variables Sampling Module H: Auditing in a Computerized Environment Comprehensive Cases Andersen: An Obstruction of Justice? PTL Club--The Harbinger of Things to Come? GM: Running on Empty? Unhealthy Accounting at HealthSouth KPMG: How Many Firms? Something Went Sour at Parmalat GE: How Much Are Auditors Paid? Saytam Computer Services, Ltd.--India's Enron Index
