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Auditing and Assurance Services / With Casebook

Auditing and Assurance Services / With Casebook - 10th edition

ISBN13: 978-0072936339

Cover of Auditing and Assurance Services / With Casebook 10TH 02 (ISBN 978-0072936339)
ISBN13: 978-0072936339
ISBN10: 0072936339
Cover type: Hardback
Edition/Copyright: 10TH 02
Publisher: Richard D. Irwin, Inc.
Published: 2002
International: No

List price: $185.50

Auditing and Assurance Services / With Casebook - 10TH 02 edition

ISBN13: 978-0072936339

Jack C. Robertson and Timothy J. Louwers

ISBN13: 978-0072936339
ISBN10: 0072936339
Cover type: Hardback
Edition/Copyright: 10TH 02
Publisher: Richard D. Irwin, Inc.

Published: 2002
International: No
Summary

The Tenth Edition of Auditing continues to provide students a balanced presentation of auditing concepts and procedures. The text reflects the challenges inherent in accounting and auditing practice, particularly in public accounting firms. The text is designed to provide flexibility for instructors; the thirteen chapters focus on the Auditing Process while the eight modules provide additional topics. There are three main approaches to teaching auditing, which you need to understand to match customer needs with our texts: 1. The Balance Sheet Approach-smallest market segment and more traditional, which teaches the audit procedures by using the individual balance sheet (and related income statement) accounts. Our Whittington/ Pany text is the only one left in this segment. 2. The Audit Risk Model. This is an emerging area in auditing that considers audit risk, which is the probability that an auditor will give an inappropriate opinion on financial statements. 3. The Cycles Approach, which was first introduced by the market-leading textbook written by Arens/Loebbecke (Prentice Hall). Cycles are sets of accounts and business activities that go together in an accounting system. This is where Robertson fits in the market.

Author Bio

Robertson, Jack C. : University of Texas at Austin


Louwers, Timothy J. : Louisiana State University--Baton Rouge



Table of Contents

The Audit Process

1 Auditing and Assurance Services
2 Professional Standards: "The Rules of the Road"
3 Reports on Audited Financial Statements
4 Materiality and Risk
5 Audit Planning
6 Internal Control Evaluation: Assessing Control Risk
7 Fraud Awareness Auditing: SAS No. 82 and Beyond
8 Revenue and Collection Cycle
9 Acquisition and Expenditure Cycle
10 Production and Payroll Cycle
11 Finance and Investment Cycle
12 Completing the Audit

Other Topics

A Assurance and Other Services
B Professional Ethics
C Legal Liability
D Operational Auditing: Governmental and Internal

Audits

E An Introduction to Statistical Sampling
F Test of Controls with Attribute Sampling
G Test of Balances with PPS Sampling
H Information Systems Auditing