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Eilifsen, Auditing 2e
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Student Edition
Instructor Edition
Auditing & Assurance Services, Second International Edition, 2/e

Aasmund Eilifsen, Norwegian School of Economics and Business Admin.
William F. Messier, Jr., University of Nevada, Las Vegas
Steven M. Glover, Brigham Young University
Douglas F. Prawitt, Brigham Young University

ISBN: 007712250x
Copyright year: 2010

Table of Contents



Auditing & Assurance Services Second International Edition

Table of Contents

PART I INTRODUCTION TO FINANCIAL STATEMENT AUDITING
Chapter 1: An Introduction to Assurance and Financial Statement Auditing
Chapter 2: The Financial Statement Auditing Environment

PART II BASIC AUDITING CONCEPTS: RISK ASSESSMENT, MATERIALITY AND EVIDENCE
Chapter 3: Risk Assessment and Materiality
Chapter 4: Audit Evidence and Audit Documentation

PART III PLANNING THE AUDIT AND INTERNAL CONTROL
Chapter 5: Audit Planning and Types of Audit Tests
Chapter 6: Internal Control in a Financial Statement Audit
Chapter 7: Auditing Internal Control over Financial Reporting

PART IV STATISTICAL AND NON-STATISTICAL SAMPLING TOOLS FOR AUDITING
Chapter 8: Audit Sampling: An Overview and Application to Tests of Controls
Chapter 9: Audit Sampling: An Application to Substantive Tests of Account Balances

PART V 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 Financing/Investing Process: Prepaid Expenses, Intangible Assets and Goodwill, 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: Cash and Investments

PART VI COMPLETING THE AUDIT AND REPORTING RESPONSIBILITES
Chapter 17: Completing the Audit Engagement
Chapter 18: Reports on Audited Financial Statements

PART VII PROFESSIONAL RESPONSIBILITIES
Chapter 19: Professional Ethics, Independence and Quality Control

PART VIII ASSURANCE, RELATED SERVICES AND INTERNAL AUDITING SERVICES
Chapter 20: Assurance, Related Services and Internal Auditing

Cover of Auditing & Assurance Services, Second International Edition

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