Auditing & Assurance Service Louwers 5th Edition Test Bank

Product details:

• ISBN-10 ‏ : ‎ 0077520165
• ISBN-13 ‏ : ‎ 978-0077520168
• Author: Robert Ramsay

As we begin the new year, this title is currently the most up-to-date auditing textbook on the market, covering all of the latest pronouncements through the end of 2011. The book’s unique organization presents the auditing process in twelve concise chapters, with eight flexible, independent modules designed to be integrated into the course entirely at the instructor’s discretion.

Perhaps most importantly, this title is the only book on the market to fully integrate the Codification of the New Clarity Standards (including new section) issued by the Auditing Standards Board. As these standards will be effective for year-end audits after December 15, 2012, they will be covered on the CPA exam beginning in July 2013, when many current students will be taking the CPA exam after completing 150 hours of coursework.

Table contents:

Part I: The Contemporary Auditing Environment

Chapter 1: Auditing and Assurance Services

Chapter 2: Professional Standards

Chapter 3: Management Fraud and Audit Risk

Comprehensive Cases—Professional Issues

Arthur Andersen

KPMG

Part II: The Financial Statement Audit

Chapter 4: Engagement Planning

Chapter 5: Internal Control Evaluation

Appendix 5A the Payroll Cycle

Chapter 6: Employee Fraud and the audit of Cash

Chapter 7: Revenue and Collection Cycle

Fraud Cases: Extended Audit Procedures (SAS 99)

Appendix 7A Internal Controls

Appendix 7B Audit Programs

Chapter 8: Acquisition and Expenditure Cycle

Fraud Case(s): Extended Audit Procedures (SAS 99)

Appendix 8A Internal Controls

Appendix 8B Audit Programs

Chapter 9: Production Cycle

Fraud Case: Extended Audit Procedures (SAS 99)

Appendix 9A Internal Controls

Appendix 9B Audit Programs

Chapter 10: Finance and Investment Cycle

Fraud Case: Extended Audit Procedures (SAS 99)

Appendix 10A Internal Controls

Appendix 10B Audit Programs

Chapter 11: Completing the Audit

Chapter 12: Reports on Audited Financial Statements

Comprehensive Cases—Audit Issues:

HealthSouth Corporation

Parmalat

Part III: Other Topics

Module A: Assurance and Other Public Accounting Services

Module B: Professional Ethics

Appendix: AICPA Interpretations of the Rules of Conduct

Module C: Legal Liability

Module D: Internal, Governmental, and Fraud Audits

Appendix:: Standards for the Professional Practice of Internal Auditing (abridged)

Appendix:: The Institute of Internal Auditors Code of Ethics

Appendix: Professional Standards and Practices for Certified Fraud Examiners

Module E: Overview of Sampling

Module F: Attribute Sampling

Module G: Variables Sampling

Module H: Information Systems Auditing

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