Timothy J. Louwers,
James Madison University Robert J. Ramsay,
University of Kentucky David H. Sinason,
Northern Illinois University Jerry R. Strawser,
Texas A&M University Jay C. Thibodeau,
Bentley University
ISBN: 0078136644 Copyright year: 2011
Table of Contents
PART ONE The Contemporary Auditing Environment
1. Auditing and Assurance Services
2. Professional Standards
3. Management Fraud and Audit Risk
PART TWO The Financial Statement Audit
4. Engagement Planning
5. Risk Assessment: Internal Control
Evaluation
6. Employee Fraud and the Audit of
Cash
7. Revenue and Collection Cycle
8. Acquisition and Expenditure Cycle
9. Production Cycle
10. Finance and Investment Cycle
11. Completing the Audit
12. Reports on Audited Financial
Statements
PART THREE Other Topics
A 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
CASES
INDEX