Auditing & Assurance Services 4th Edition – Test bank

Auditing & Assurance Services 4th Edition – Test bank

Table of contents for Auditing & Assurance Services Test bank

PART ONE: INTRODUCTION TO ASSURANCE AND FINANCIAL STATEMENT AUDITING

• CHAPTER 1 AN INTRODUCTION TO ASSURANCE AND FINANCIAL STATEMENT AUDITING
• CHAPTER 2 THE FINANCIAL STATEMENT AUDITING ENVIRONMENT

PART TWO: AUDIT PLANNING AND BASIC AUDITING CONCEPTS

• CHAPTER 3 AUDIT PLANNING, TYPES OF AUDIT TESTS, AND MATERIALITY
• CHAPTER 4 RISK ASSESSMENT
• CHAPTER 5 EVIDENCE AND DOCUMENTATION

PART THREE: UNDERSTANDING AND AUDITING INTERNAL CONTROL

• CHAPTER 6 INTERNAL CONTROL IN A FINANCIAL STATEMENT AUDIT
• CHAPTER 7 AUDITING INTERNAL CONTROL OVER FINANCIAL REPORTING

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

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