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Auditing and Assurance Services, Global Edition

Auditing and Assurance Services, Global Edition

Auditing and Assurance Services, Global Edition

Auditing and Assurance Services, Global Edition is a comprehensive textbook designed for students studying accounting, auditing, and assurance services. This edition has been updated to reflect the latest developments in the field, making it an essential resource for students and professionals alike.

The book covers a wide range of topics, including the role of auditing in financial reporting, the audit process, internal controls, and professional ethics. It also includes case studies and real-world examples to help students understand the practical application of auditing and assurance services.

Written by a team of experienced authors, this edition provides a global perspective on auditing and assurance services, making it suitable for students from different backgrounds and countries. The book is also accompanied by online resources, including practice quizzes and additional case studies, to enhance the learning experience.

Whether you are a student looking to gain a thorough understanding of auditing and assurance services, or a professional seeking to update your knowledge and skills, Auditing and Assurance Services, Global Edition is the perfect resource for you. Order your copy today from Vedibooks.com and stay ahead in the ever-evolving world of accounting and auditing.

9781292448985

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Table of Content

PART 1: THE AUDITING PROFESSION
1. The Demand for Audit and Other Assurance Services
2. The CPA Profession
3. Audit ReportsProfessional Ethics
4. Legal Liability
PART 2: THE AUDIT PROCESS
1. Audit Responsibilities and Objectives
2. Audit Evidence
3. Audit Planning and Materiality
4. Assessing the Risk of Material Misstatement
5. Assessing and Responding to Fraud Risks
6. Internal Control and Coso Framework
7. Assessing Control Risk and Reporting on Internal Controls
8. Overall Audit Strategy and Audit Program
PART 3: APPLICATION OF THE AUDIT PROCESS TO THE SALES AND COLLECTION CYCLE
1. Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions
2. Audit Sampling for Tests of Controls and Substantive Tests of Transactions
3. Completing the Tests in the Sales and Collection Cycle: Accounts Receivable
4. Audit Sampling for Tests of Details of Balances
PART 4: APPLICATION OF THE AUDIT PROCESS TO OTHER CYCLES
1. Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable
2. Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts
3. Audit of the Payroll and Personnel Cycle
4. Audit of the Inventory and Warehousing Cycle
5. Audit of the Capital Acquisition and Repayment Cycle
6. Audit of Cash and Financial Instruments
PART 5: COMPLETING THE AUDIT
1. Completing the Audit
PART 6: OTHER ASSURANCE AND NONASSURANCE SERVICES
1. Other Assurance Services
2. Internal and Governmental Financial Auditing and Operational Auditing

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