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Auditing (Text Only)

Auditing (Text Only) - 9th edition

Auditing (Text Only) - 9th edition

ISBN13: 9780072906950

ISBN10: 0072906952

Auditing (Text Only) by Jack C. Robertson and Timothy J. Louwers - ISBN 9780072906950
Edition: 9TH 99
Copyright: 1999
Publisher: McGraw-Hill Publishing Company
Published: 1999
International: No
Auditing (Text Only) by Jack C. Robertson and Timothy J. Louwers - ISBN 9780072906950

ISBN13: 9780072906950

ISBN10: 0072906952


The Ninth Edition of Auditing continues to provide students the concepts and procedures that will help them with their auditing careers in the real world. By providing students a balanced presentation of auditing concepts and procedures, this text reflects the challenges inherent in accounting and auditing practice, particularly in public accounting firms. Through a flexible presentation of topics, Auditing features thirteen chapters that focus on The Audit Process, and eight modules that provide Additional Topics. The modular material may be covered toward the end of the course or inserted into the flow of the first thirteen chapters. Students deserve an accessible and current text, and the Ninth Edition of Auditing prepares them for future success.

  • Computerized Auditing chapters have been completely rewritten to reflect this rapidly changing area of Auditing. Modules C, Auditing in an Electronic Environment, and D, Information Systems Auditing, include discussion of such current topics as electronic commerce and computer fraud.
  • Chapter 2, Audit and Attestation Standards, and Assurance Services, has increased coverage of these concepts.
  • The Ninth Edition has been updated to include complete coverage of SAS 82 in Chapter 8.
  • The Kingston Case is an integrated case throughout most chapters and modules. The case helps students apply and understand the concepts covered in the text.

Author Bio

Robertson, Jack C. : University of Texas at Austin

Jack C. Robertson, PhD, CPA, CFE is the C.T. Zlatkovich Centennial Professor of Accounting at The University of Texas at Austin, where he has been a member of the faculty since 1970. In 1975-76, he was the academic fellow on the staff of the managing partner of Coopers & Lybrand (now Price Waterhouse Coopers); in 1982-83 he served as the Academic Fellow in the SEC Office of the Chief Accountant; in 1988 he was the Visiting Erskine Fellow in the Department of Accountancy at the University of Canterbury in Christchurch, New Zealand. He has given invited presentations in Jerusalem, Tel Aviv, Christchurch, Dunedin, Wellington, Kyoto, Kobe, and Vilnius.

He is a member of the American Institute of CPAs (AICPA), the Texas Society of CPAs (TSCPA), the American Accounting Association (AAA), the Institute of Internal Auditors, and the Association of Certified Fraud Examiners. He has served on committees and task forces of the AICPA and TSCPA, and he has been active in the AAA--serving as secretary, vice-chairman, and chairman of the Auditing Section. In the TSCPA, he is active on the Professional Ethics Committee and has received a presidential citation for meritorious service in the field of ethics. He was a member of the Board of Regents that created the Certified Fraud Examiner program for the Association of Certified Fraud Examiners.

His publications consist of books and articles on auditing, financial reporting, professional ethics, and fraud examination.

At The University of Texas, Professor Robertson has developed three new auditing courses that have served as national models for courses elsewhere. Prior to his appointment as the C. T. Zlatkovich Centennial Professor, he held the Price Waterhouse Auditing Professorship (1979-1984).

Robertson site:

Louwers, Timothy J. : Louisiana State University and Agriculture and Mechanical College

Timothy J. Louwers, Ph.D., CPA, CIA is an Assistant Professor at Louisiana State University. Prior to receiving his Ph.D. in accounting from Florida State University, he spent a number of years in public accounting with KPMG Peat Marwick.

Professor Louwers' research interests include auditors' reporting decisions and ethical issues in the accounting profession. He has written or co-written several academic and practitioner articles on these subjects which have appeared in such journals as the Journal of Accounting Research, Behavioral Research in Accounting, Research on Accounting Ethics, Decision Sciences, Journal of Accountancy, CPA Journal and Internal Auditing. He has also co-authored two financial statement analysis projects.

While no longer in public practice, Professor Louwers remains extremely active in the business and academic community through participation in the American Accounting Association, the American Institute of Certified Public Accountants, the Greater Houston Business Ethics Roundtable (Co-Founder and Member of the Board of Directors); the Association of Certified Fraud Examiners, the Society of Louisiana CPAs, and the Institute of Internal Auditors.

He has received numerous teaching and research awards, including two Halliburton Teaching Fellow awards (University of Houston) and the 1994 American Accounting Association Outstanding Auditing Dissertation Award.

Louwers site:

Table of Contents

Table of Contents

Chapter 1 Professional Practice
Chapter 2 Audit and Attestation Standards, and Assurance Services
Chapter 3 Reports on Audited Financial Statements
Chapter 4 Audit Objectives, Procedures, and Working Papers
Chapter 5 Audit Planning with Analytical Procedures, Risk, and Materiality
Chapter 6 Internal Control Evaluation: Assessing Control Risk
Chapter 7 Audit Sampling
Chapter 8 Fraud Awareness Auditing: SAS 82 and Beyond
Chapter 9 Revenue and Collection Cycle
Chapter 10 Acquisition and Expenditure Cycle
Chapter 11 Production and Payroll Cycle
Chapter 12 Finance and Investment Cycle
Chapter 13 Completing the Audit

Additional Topics Module A Test of Controls with Attribute Sampling
Module B Test of Balances with Dollar-Value Sampling
Module C Auditing in an Electronic Environment
Module D Information Systems Auditing
Module E Other Public Accounting Services and Reports
Module F Operational Auditing: Governmental and Internal Audits
Module G Professional Ethics
Module H Legal Liability

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