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