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Louwers 1e
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THE UPDATED AUDITOR
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Student Edition
Instructor Edition
Auditing and Assurance Services

Timothy J. Louwers, Louisiana State University-Baton Rouge
Robert J. Ramsay, University of Kentucky
David H. Sinason, Northern Illinois University
Jerry R. Strawser, Texas A & M University

ISBN: 0072818352
Copyright year: 2005

Table of Contents



Part I: Auditing and Assurance Services in the 21st Century
1. Auditing and Assurance Services
2. Professional Standards
3. Management Fraud and Audit Risk
4. Engagement Planning
5. Internal Control Evaluation: Assessing Control Risk

Part II: Performing the Financial Audit
6. Employee Fraud and the Audit of Cash
7. Revenue and Collection Cycle
8. Acquisition and Expenditure Cycle
9. Production and Payroll Cycle
10. Finance and Investment Cycle
11. Completing the Audit
12. Reports on Audited Financial Statements

Part III: Other Topics
A. Assurance and Other Public Accounting Services
B. Professional Ethics
C. Legal Liability
D. Internal, Governmental and Fraud Audits
E. Overview of Sampling
F. Attributes Sampling
G. Variables Sampling
H. Information Systems Auditing


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