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Auditing (Text and Internet Resource Guide)

Auditing (Text and Internet Resource Guide) - 9th edition

ISBN13: 978-0075618867

Cover of Auditing (Text and Internet Resource Guide) 9TH 99 (ISBN 978-0075618867)
ISBN13: 978-0075618867
ISBN10: 0075618869
Edition: 9TH 99
Copyright: 1999
Publisher: Richard D. Irwin, Inc.
Published: 1999
International: No

Other Editions for Auditing (Text and Internet Resource Guide)

Auditing (Text and Internet Resource Guide) - 9TH 99 edition

ISBN13: 978-0075618867

Jack C. Robertson and Timothy J. Louwers

ISBN13: 978-0075618867
ISBN10: 0075618869
Edition: 9TH 99
Copyright: 1999
Publisher: Richard D. Irwin, Inc.
Published: 1999
International: No

The Ninth Edition of Auditing continues to provide students with a balanced presentation of auditing concepts and procedures. This text reflects the challenges inherent in accounting and auditing practice, particularly in public accounting firms. It is designed to provide flexibility for instructors; the thirteen chapters focus on the Auditing Process, while the eight modules provide additional topics.

Internet Resources Guide: This unique guide assists students in finding auditing related web sites and includes internet exercises. Written by Timothy Louwers, the guide is packaged FREE with every new copy of i, 9/e.

Web Page: Designed and updated by Timothy Louwers. It includes materials and web links for both faculty and students.
This book is well known for its superior coverage of fraud. Chapter 8 provides the latest coverage of SAS 82.

Chapter 2: Increased coverage of attestation and assurance services.

Modular Structure: In response to faculty needs, the authors have developed a flexible modular structure. The text is split into thirteen chapters (The Audit Process) and eight modules (Additional Topics). The modular material may be covered towards the end of the course or inserted into the flow of the first thirteen chapters

Computerized Auditing chapters completely rewritten to reflect this rapidly changing area: Auditing. Modules C and D include discussion of such current topics as electronic commerce and computer fraud.

Electronic Workpapers are spreadsheet templates that can be downloaded from the web site. The templates allow students to solve selected problems from the text in Microsoft Excel. The manual for the Electronic Workpapers is found as an appendix in the Ninth Edition.

The Kingston Case: Integrated throughout most chapters and modules, this case helps students apply and understand the concepts covered in the text.

Author Bio

Robertson, Jack C. : University of Texas at Austin

Robertson 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).

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

Louwers 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.

Table of Contents

The Audit Process

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