Auditing & Assurance Services 4th Edition – Test bank

1264876203 · 9781264876204

PART ONE: INTRODUCTION TO ASSURANCE AND FINANCIAL STATEMENT AUDITING

PART TWO: AUDIT PLANNING AND BASIC AUDITING CONCEPTS

PART THREE: UNDERSTANDING AND AUDITING INTERNAL CONTROL

PART FOUR: STATISTICAL AND NONSTATISTICAL 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 FIVE: 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 THE FINANCING/INVESTING PROCESS: PREPAID EXPENSES, INTANGIBLE ASSETS,
PROPERTY, PLANT, AND EQUIPMENT, AND GOODWILL
CHAPTER 15 AUDITING THE FINANCING/INVESTING PROCESS: LONG-TERM LIABILITIES, SHAREHOLDERS’
EQUITY, AND INCOME STATEMENT ACCOUNTS
CHAPTER 16 AUDITING THE FINANCING/INVESTING PROCESS: CASH AND INVESTMENTS PART SIX
Completing the Audit and Reporting Responsibilities
CHAPTER 17 COMPLETING THE AUDIT ENGAGEMENT
CHAPTER 18 REPORTS ON AUDITED FINANCIAL STATEMENTS PART SEVEN Professional Responsibilities
CHAPTER 19 PROFESSIONAL CONDUCT, INDEPENDENCE, AND QUALITY CONTROL
CHAPTER 20 LEGAL LIABILITY PART EIGHT Assurance, Attestation, and Internal Auditing Services
CHAPTER 21 ASSURANCE, ATTESTATION, AND INTERNAL AUDITING SERVICES
APPENDIX A PROFESSIONAL JUDGEMENT FRAMEWORK-UNDERSTANDING AND DEVELOPING
PROFESSIONAL JUDGEMENT IN AUDITING
APPENDIX B DATA ANALYTICS IN THE AUDIT
APPENDIX C ACCOUNTING STANDARDS AND ABBREVIATIONS