In the name of Allah the Merciful

Auditing & Assurance Services: A Systematic Approach

12th Edition, 1264100671, 1264468962, 1264468695, 2021029377, 2021029378, 9781264100675, 9781264468966, 9781264468690, 9781265010133, 9781265019624, 978-1264100675, 978-1264468966, 978-1264468690, 978-1265010133, 978-1265019624, B09HBLRHQK

English | 2022 | Original PDF | 27 MB | 833 Pages

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The continuing rapid pace of change in auditing standards and  practices, together with the recent emergence of audit data analytics  and data visualization technologies, has had a significant effect on the  auditing profession. In this ever-changing environment, it is crucial  that students engage with their learning in a relevant real-world  context, have access to hands on data analytics and visualization, and  learn the importance of critical thinking and decision making through  the lens of a systematic, risk-based approach.

PART 1: Introduction to Assurance andFinancial Statement Auditing

Chapter 1: An Introduction to Assurance and FinancialStatement Auditing

Chapter 2: The Financial Statement Auditing Environment 

PART 2: Audit Planning and Basic Auditing Concepts 

Chapter 3: Audit Planning, Types of Audit Tests, andMateriality

Chapter 4: Risk Assessment 

Chapter 5: Evidence and Documentation

PART 3: Understanding and Auditing Internal Control

Chapter 6: Internal Control in a Financial Statement Audit 

Chapter 7: Auditing Internal Control over FinancialReporting 

PART 4: Statistical and Nonstatistical Sampling Toolsfor Auditing 

Chapter 8: Audit Sampling: An Overview and Application toTests of Controls 

Chapter 9: Audit Sampling: An Application to SubstantiveTests of Account Balances 

PART 5: Auditing Business Processes 

Chapter 10: Auditing the Revenue Process 

Chapter 11: Auditing the Purchasing Process 

Chapter 12: Auditing the Human Resource Management Process 

Chapter 13: Auditing the Inventory Management Process 

Chapter 14: Auditing the Financing/Investing Process:Prepaid Expenses, Intangible Assets, and Property, Plant, and Equipment 

Chapter 15: Auditing the Financing/Investing Process:Long-Term Liabilities, Stockholders’ Equity, and Income Statement Accounts 

Chapter 16: Auditing the Financing/Investing Process: Cashand Investments 

PART 6: Completing the Audit and ReportingResponsibilities 

Chapter 17: Completing the Audit Engagement 

Chapter 18: Reports on Audited Financial Statements 

PART 7: Professional Responsibilities

Chapter 19: Professional Conduct, Independence, and QualityManagement 

Chapter 20: Legal Liability 

PART 8: Assurance, Attestation, and Internal AuditingServices 

Chapter 21: Assurance, Attestation, and Internal Auditing Services