Comprehensive integration of the fundamental auditing concepts.
This title is a Pearson Global Edition. The Editorial team at Pearson has worked
closely with educators around the world to include content which is especially relevant to
students outside the United States.
Auditing and Assurance Services: An Integrated Approach presents an integrated
concepts approach that shows students the auditing process from start to finish. This text
prepares students for real-world audit decision making by using illustrative examples of
key audit decisions, with an emphasis on audit planning, risk assessment processes and
collecting and evaluating evidence in response to risks.
Table of Contents
Part 1: The Profession of Auditing
Chapter 1 The Assurance Services Market
Chapter 2 The Audit Standards Setting Process
Chapter 3 Audit Reports
Chapter 4 Legal Liability Considerations for Auditors
Chapter 5 Ethics and the Audit Profession
Part 2: The Process of Auditing
Chapter 6 Audit Responsibilities and Objectives
Chapter 7 Nature and Type of Audit Evidence
Chapter 8 Audit Planning
Chapter 9 Considering Materiality and Audit Risk
Chapter 10 Considering Internal Control
Chapter 11 Considering the Risk of Fraud
Chapter 12 Implications of Information Technology for the Audit Process
Chapter 13 Developing the Overall Audit Plan and Audit Program
Part 3 Application of the Audit Process to the Revenues and Cash Receipts Cycle
Chapter 14 Audit of the Revenues and Cash Receipts Cycle: Tests of Controls and
Substantive Tests of Transactions
Chapter 15 Audit Sampling for Tests of Controls and Substantive Tests of Transactions
Chapter 16 Completing the Tests in the Revenue and Cash Receipts Cycle: Accounts
Receivable
Chapter 17 Audit Sampling for Tests of Details of Balances
Part 4 Application of the Audit Process to Other Cycles
Chapter 18 Audit of the Purchases and Cash Disbursement Cycle: Tests of Controls,
Substantive Tests of Transactions, and Accounts Payable
Chapter 19 Completing the Tests in the Purchases and Cash Disbursements Cycle:
Verification of Selected Accounts
Chapter 20 Audit of the Inventory and Warehousing Cycle
Chapter 21 Audit of the Payroll and Personnel Cycle
Chapter 22 Audit of the Capital Acquisition and Repayment Cycle
Chapter 23 Audit of Cash Balances
Part 5: Completing the Audit
Chapter 24 Audit Completion
Part 6: Professional Responsibilities and Other Services
Chapter 25 Other Assurance Services
Chapter 26 Internal and Governmental Financial Auditing and Operational Auditing
872 pages, Paperback with CD-ROM