Auditing and Assurance Services, Global Edition
Höfundar: Randal J. Elder, Mark S. Beasley, Chris E. Hogan, Alvin A. Arens
6.990 kr.
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Auditing and Assurance Services: An Integrated Approach, the definitive introductory text on auditing, focuses on the auditor’s decision-making process—whether during a financial statement audit or during an integrated audit of both financial statements and internal control over financial reporting. Comprehensive and up to date, the text uses examples from the complex, current global auditing environment, such as the United Kingdom’s Financial Reporting Council highlighting a lack of skepticism as a major concern; the challenges of auditing crypto-assets; and the debate over climate-related risk assessment, to illustrate the nature and amount of evidence gathering needed at each engagement.
Using key audit decisions—like establishing the objectives in a given audit area; identifying the risks related to the engagement; determining the evidence needed; and evaluating the evidence obtained—as its foundation, this text equips students with the skills to successfully conduct an audit according to internationally recognized financial reporting frameworks. The 18th Edition, Global Edition, contains the latest standards and codes as well as new data analysis and sample CPA-style questions to help you prepare for the actual exam.
Annað
- Höfundar: Alvin A. Arens, Randal J. Elder, Mark S. Beasley, Chris E. Hogan
- Útgáfa:18
- Útgáfudagur: 2023-06-13
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- Format:Page Fidelity
- ISBN 13: 9781292449050
- Print ISBN: 9781292448985
- ISBN 10: 1292449055
Efnisyfirlit
- Digital Resources for Students
- Title Page
- Copyright
- Pearson's Commitment to Diversity, Equity, and Inclusion
- Continuing The Legacy of Alvin A. Arens
- About the Authors
- Contents
- Preface
- CPA Exam Review Designe For You
- Part 1: The Auditing Profession
- Chapter 1. The Demand For Audit And Other Assurance Services
- Learning Objectives
- Nature of Auditing
- Distinction Between Auditing and Accounting
- Economic Demand for Auditing
- Assurance Services
- Types of Audits
- Types of Auditors
- Certified Public Accountant
- Summary
- Essential Terms
- Review Questions
- Multiple Choice Questions from CPA Examinations
- Multiple Choice Questions from Becker CPA Exam Review*
- Discussion Questions and Problems
- Chapter 2. The CPA Profession
- Learning Objectives
- Certified Public Accounting Firms
- Structure of CPA Firms
- Sarbanes–Oxley Act and Public Company Accounting Oversight Board
- Securities and Exchange Commission
- American Institute of Certified Public Accountants (AICPA)
- International and U.S. Auditing Standards
- Organization of U.S. Auditing Standards
- Quality Control
- Summary
- Essential Terms
- Review Questions
- Multiple Choice Questions from CPA Examinations
- Multiple Choice Questions from Becker CPA Exam Review*
- Discussion Questions and Problems
- Chapter 3. Audit Reports
- Learning Objectives
- Standard Unmodified Opinion Audit Report for Nonpublic Entities
- Conditions for Standard Unmodified Opinion Audit Report
- Standard Audit Report and Report on Internal Control over Financial Reporting Under PCAOB Auditing S
- Unmodified Opinion Audit Report with Emphasis-of-Matter Explanatory Paragraph or Nonstandard Report
- Modifications to the Opinion in the Audit Report
- Materiality
- Discussion of Conditions Requiring a Modification of Opinion
- Auditor’s Decision Process for Audit Reports
- International Accounting and Auditing Standards
- Summary
- Essential Terms
- Review Questions
- Multiple Choice Questions from CPA Examinations
- Multiple Choice Questions from Becker CPA Exam Review*
- Discussion Questions and Problems
- Chapter 4. Professional Ethics
- Learning Objectives
- What Are Ethics?
- Ethical Dilemmas
- Special Need for Ethical Conduct in Professions
- Code of Professional Conduct
- Independence Rule
- Sarbanes–Oxley and Related Independence Requirements
- Other Rules of Conduct
- Enforcement
- Summary
- Essential Terms
- Review Questions
- Multiple Choice Questions from CPA Examinations
- Multiple Choice Questions from Becker CPA Exam Review*
- Discussion Questions and Problems
- Cases
- Chapter 5. Legal Liability
- Learning Objectives
- Legal Environment for CPAs
- Distinguishing Business Failure, Audit Failure, and Audit Risk
- Legal Concepts Affecting Liability
- Liability to Clients
- Liability to Third Parties Under Common Law
- Civil Liability Under the Federal Securities Laws
- Criminal Liability
- The Profession’s Response to Legal Liability
- Summary
- Essential Terms
- Review Questions
- Multiple Choice Questions from CPA Examinations
- Multiple Choice Questions from Becker CPA Exam Review*
- Discussion Questions and Problems
- Case
- Chapter 1. The Demand For Audit And Other Assurance Services
- Chapter 6. Audit Responsibilities And Objectives
- Learning Objectives
- Objective of Conducting an Audit of Financial Statements
- Management’s Responsibilities
- Auditor’s Responsibilities
- Professional Skepticism
- Professional Judgment
- Financial Statement Cycles
- Setting Audit Objectives
- Management Assertions
- Transaction-Related Audit Objectives
- Balance-Related Audit Objectives
- How Audit Objectives Are Met
- Summary
- Essential Terms
- Review Questions
- Multiple Choice Questions from CPA Examinations
- Multiple Choice Questions from Becker CPA Exam Review*
- Discussion Questions and Problems
- Chapter 7. Audit Evidence
- Learning Objectives
- Nature of Evidence
- Audit Evidence Decisions
- Persuasiveness of Evidence
- Types of Audit Evidence
- Analytical Procedures
- Use of Data Analytics and Other Advanced Technologies
- Common Financial Ratios
- Audit Documentation
- Contents and Organization
- Summary
- Essential Terms
- Review Questions
- Multiple Choice Questions from CPA Examinations
- Multiple Choice Questions from Becker CPA Exam Review*
- Discussion Questions and Problems
- Chapter 8. Audit Planning And Materiality
- Learning Objectives
- Planning
- Accept Client and Perform Initial Audit Planning
- Understand the Client’s Business and Industry
- Perform Preliminary Analytical Procedures
- Materiality
- Materiality for Financial Statements as a Whole
- Determine Performance Materiality
- Estimate Misstatement and Compare with Preliminary Judgment
- Summary
- Essential Terms
- Review Questions
- Multiple Choice Questions from CPA Examinations
- Multiple Choice Questions from Becker CPA Exam Review*
- Discussion Questions and Problems
- Case
- Integrated Case Application—Pinnacle Manufacturing: Part I
- Chapter 9. Assessing The Risk Of Material Misstatement
- Learning Objectives
- Audit Risk
- Risk Assessment Procedures
- Considering Fraud Risk
- Identification of Significant Risks
- Audit Risk Model
- Assessing Acceptable Audit Risk
- Assessing Inherent Risk
- Relationship of Risks to Evidence and Factors Influencing Risks
- Relationship of Risk and Materiality to Audit Evidence
- Summary
- Essential Terms
- Review Questions
- Multiple Choice Questions from CPA Examinations
- Multiple Choice Questions from Becker CPA Exam Review*
- Discussion Questions and Problems
- Case
- Integrated Case Application—Pinnacle Manufacturing: Part II
- Chapter 10. Assessing And Responding To Fraud Risks
- Learning Objectives
- Types of Fraud
- Conditions for Fraud
- Assessing the Risk of Fraud
- Corporate Governance Oversight to Reduce Fraud Risks
- Responding to the Risk of Fraud
- Specific Fraud Risk Areas
- Responsibilities When Fraud Is Suspected
- Documenting the Fraud Assessment
- Summary
- Essential Terms
- Review Questions
- Multiple Choice Questions from CPA Examinations
- Multiple Choice Questions from Becker CPA Exam Review*
- Discussion Questions and Problems
- Integrated Case Application—Pinnacle Manufacturing: Part III
- Chapter 11. Internal Control And COSO Framework
- Learning Objectives
- Internal Control Objectives
- Management and Auditor Responsibilities for Internal Control
- COSO Components of Internal Control
- Internal Controls Specific to Information Technology
- Impact of IT Infrastructure on Internal Control
- Summary
- Essential Terms
- Review Questions
- Multiple Choice Questions from CPA Examinations
- Multiple Choice Questions from Becker CPA Exam Review*
- Discussion Questions and Problems
- Case
- Chapter 12. Assessing Control Risk And Reporting On Internal Controls
- Learning Objectives
- Obtain and Document Understanding of System of Internal Control
- Assess Control Risk
- Tests of Controls
- Decide Planned Detection Risk and Design Substantive Tests
- Auditor Reporting on Internal Control
- Evaluating, Reporting, and Testing Internal Control for Nonpublic and Smaller Public Companies
- Impact of IT Environment on Control Risk Assessment and Testing
- Summary
- Essential Terms
- Review Questions
- Multiple Choice Questions from CPA Examinations
- Multiple Choice Questions from Becker CPA Exam Review*
- Discussion Questions and Problems
- Case
- Integrated Case Application—Pinnacle Manufacturing: Part IV
- Chapter 13. Overall Audit Strategy And Audit Program
- Learning Objectives
- Types of Tests
- Selecting Which Types of Tests to Perform
- Evidence Mix
- Design of the Audit Program
- Summary of Key Evidence-Related Terms
- Summary of the Audit Process
- Summary
- Essential Terms
- Review Questions
- Multiple Choice Questions from CPA Examinations
- Multiple Choice Questions from Becker CPA Exam Review*
- Discussion Questions and Problems
- Cases
- Chapter 14. Audit Of The Sales And Collection Cycle: Tests Of Controls And Substantive Tests Of Tran
- Learning Objectives
- Accounts and Classes of Transactions in the Sales and Collection Cycle
- Business Functions in the Cycle and Related Documents and Records
- Methodology for Designing Tests of Controls and Substantive Tests of Transactions for Sales
- Sales Returns and Allowances
- Methodology for Designing Tests of Controls and Substantive Testsof Transactions for Cash Receipts
- Audit Tests for Uncollectible Accounts
- Effect of Results of Tests of Controls and Substantive Tests of Transactions
- Summary
- Essential Terms
- Review Questions
- Multiple Choice Questions from CPA Examinations
- Multiple Choice Questions from Becker CPA Exam Review*
- Discussion Questions and Problems
- Case
- Integrated Case Application—Pinnacle Manufacturing: Part V
- Chapter 15. Audit Sampling For Tests Of Controls And Substantive Tests Of Transactions
- Learning Objectives
- Representative Samples
- Statistical Versus Nonstatistical Sampling and Probabilistic Versus Nonprobabilistic Sample Selectio
- Sample Selection Methods
- Sampling for Exception Rates
- Application of Nonstatistical Audit Sampling
- Statistical Audit Sampling
- Application of Statistical Attributes Sampling
- Summary
- Essential Terms
- Review Questions
- Multiple Choice Questions from CPA Examinations
- Multiple Choice Questions from Becker CPA Exam Review*
- Discussion Questions and Problems
- Case
- Integrated Case Application—Pinnacle Manufacturing: Part VI
- Chapter 16. Completing The Tests In The Sales And Collection Cycle: Accounts Receivable
- Learning Objectives
- Methodology for Designing Tests of Details of Balances
- Designing Tests of Details of Balances
- Confirmation of Accounts Receivable
- Developing Tests of Details Audit Program
- Summary
- Essential Terms
- Review Questions
- Multiple Choice Questions from CPA Examinations
- Multiple Choice Questions From Becker CPA Exam Review*
- Discussion Questions and Problems
- Case
- Integrated Case Application—Pinnacle Manufacturing: Part VII
- Chapter 17. Audit Sampling For Tests Of Details Of Balances
- Learning Objectives
- Comparisons of Audit Sampling for Tests of Details of Balances and for Tests of Controls and Substan
- Nonstatistical Sampling
- Monetary Unit Sampling
- Variables Sampling
- Illustration Using Difference Estimation
- Summary
- Essential Terms
- Review Questions
- Multiple Choice Questions from CPA and CIA Examinations
- Multiple Choice Questions from Becker CPA Exam Review*
- Discussion Questions and Problems
- Cases
- Chapter 18. Audit Of The Acquisition And Payment Cycle: Tests Of Controls, Substantive Tests Of Tran
- Learning Objectives
- Accounts and Classes of Transactions in the Acquisition and Payment Cycle
- Business Functions in the Cycle and Related Documents and Records
- Methodology for Designing Tests of Controls and Substantive Tests of Transactions
- Methodology for Designing Tests of Details of Balances for Accounts Payable
- Summary
- Essential Terms
- Review Questions
- Multiple Choice Questions from CPA Examinations
- Multiple Choice Questions from Becker CPA Exam Review*
- Discussion Questions and Problems
- Case
- Chapter 19. Completing The Tests In The Acquisition And Payment Cycle: Verification Of Selected Acco
- Learning Objectives
- Types of Other Accounts in the Acquisition and Payment Cycle
- Audit of Property, Plant, and Equipment
- Audit of Prepaid Expenses
- Audit of Accrued Liabilities
- Audit of Income and Expense Accounts
- Summary
- Essential Terms
- Review Questions
- Multiple Choice Questions from CPA Examinations
- Multiple Choice Questions from Becker CPA Exam Review*
- Discussion Questions and Problems
- Cases
- Chapter 20. Audit Of The Payroll And Personnel Cycle
- Learning Objectives
- Accounts and Transactions in the Payroll and Personnel Cycle
- Business Functions in the Cycle and Related Documents and Records
- Methodology for Designing Tests of Controls and Substantive Tests of Transactions
- Methodology for Designing Substantive Analytical Procedures and Tests of Details of Balances
- Summary
- Essential Terms
- Review Questions
- Multiple Choice Questions from CPA Examinations
- Multiple Choice Questions from Becker CPA Exam Review*
- Discussion Questions and Problems
- Case
- Chapter 21. Audit Of The Inventory And Warehousing Cycle
- Learning Objectives
- Business Functions in the Cycle and Related Documents and Records
- Parts of the Audit of Inventory
- Audit of Cost Accounting
- Substantive Analytical Procedures
- Physical Observation of Inventory
- Audit of Pricing and Compilation
- Integration of the Tests
- Summary
- Essential Terms
- Review Questions
- Multiple Choice Questions from CPA Examinations
- Multiple Choice Questions from Becker CPA Exam Review*
- Discussion Questions and Problems
- Case
- Chapter 22. Audit Of The Capital Acquisition And Repayment Cycle
- Learning Objectives
- Accounts in the Cycle
- Notes Payable
- Owners’ Equity
- Summary
- Essential Terms
- Review Questions
- Multiple Choice Questions from CPA Examinations
- Multiple Choice Questions from Becker CPA Exam Review*
- Discussion Questions and Problems
- Chapter 23. Audit Of Cash And Financial Instruments
- Learning Objectives
- Types of Cash and Financial Instruments Accounts
- Cash in the Bank and Transaction Cycles
- Audit of the General Cash Account
- Fraud-Oriented Procedures
- Audit of Financial Instruments Accounts
- Summary
- Essential Terms
- Review Questions
- Multiple Choice Questions from CPA Examinations
- Multiple Choice Questions from Becker CPA Exam Review*
- Discussion Questions and Problems
- Chapter 24. Completing The Audit
- Learning Objectives
- Perform Additional Tests for Presentation and Disclosure
- Review for Contingent Liabilities and Commitments
- Review for Subsequent Events
- Final Evidence Accumulation
- Evaluate Results
- Issue the Audit Report
- Communicate with the Audit Committee and Management
- Subsequent Discovery of Facts
- Summary
- Essential Terms
- Review Questions
- Multiple Choice Questions from CPA Examinations
- Multiple Choice Questions from Becker CPA Exam Review*
- Discussion Questions and Problems
- Case
- Chapter 25. Other Assurance Services
- Learning Objectives
- Review, Compilation, and Preparation Services
- Review of Interim Financial Information for Public Companies
- Attestation Engagements
- Reports on Controls at Service Organizations (SOC Reports)
- Prospective Financial Statements
- Agreed-Upon Procedures Engagements
- Other Audits or Limited Assurance Engagements
- Summary
- Essential Terms
- Review Questions
- Multiple Choice Questions from CPA Examinations
- Multiple Choice Questions from Becker CPA Exam Review*
- Discussion Questions and Problems
- Chapter 26. Internal And Governmental Financial Auditing And Operational Auditing
- Learning Objectives
- Internal Financial Auditing
- Governmental Financial Auditing
- Operational Auditing
- Summary
- Essential Terms
- Review Questions
- Multiple Choice Questions from CPA, CIA, and CMA Examinations
- Multiple Choice Questions from Becker CPA Exam Review*
- Discussion Questions and Problems
- A
- B
- C
- D
- E
- F
- G
- H
- I
- J
- K
- L
- M
- N
- O
- P
- Q
- R
- S
- T
- U
- V
- W
- X
- Y
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