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Auditing and Assurance Services, 4/e

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


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