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Author : American Institute of Certified Public Accountants
Publisher : Unknown
Page : 516 pages
File Size : 51,8 Mb
Release : 2006
Category : Auditing, Internal
ISBN : UOM:39076002603194
Author : AICPA
Publisher : John Wiley & Sons
Page : 592 pages
File Size : 43,7 Mb
Release : 2018-02-21
Category : Business & Economics
ISBN : 9781945498169
Assessing and Responding to Audit Risk in a Financial Statement Audit is the definitive source for guidance on applying the core principles of the risk-based audit methodology that must be used on all financial statement audits. This guide is written in an easy-to-understand style that allows auditors of all experience levels find answers to the issues they encounter in the field. Unique insights, examples, and a comprehensive case study clarify critical concepts and requirements.
Author : AICPA
Publisher : John Wiley & Sons
Page : 576 pages
File Size : 53,7 Mb
Release : 2016-11-07
Category : Business & Economics
ISBN : 9781941651339
Want to ensure effective and efficient execution of the Risk Assessment Standards? AICPA has the resources you need: Audit Risk Assessment Tool (available online only) Assessing and Responding to Audit Risk in a Financial Statement Audit - AICPA Audit Guide The Audit Risk Assessment Tool walks an experienced auditor through the risk assessment procedures and documents those decisions necessary to prepare an effective and efficient audit program. Designed to be used in lieu of cumbersome checklists, it provides a top down risk-based approach to the identification of high risk areas to allow for appropriate tailoring of audit programs which will result in audit efficiencies. The tool is available in the Online Subscription format and includes access to the full Risk Assessment Guide. The AICPA Audit Guide Assessing and Responding to Audit Risk in a Financial Statement Audit is the definitive source for guidance on applying the core principles of the risk-based audit methodology that must be used on all financial statement audits. This guide is written in an easy-to-understand style that enables auditors of all experience levels to find answers to the issues they encounter in the field. Unique insights, examples and a comprehensive case study clarify critical concepts and requirements. Disclaimer This Audit Risk Assessment Tool is designed to provide illustrative information with respect to the subject matter covered and is recommended for use on audit engagements that are generally smaller in size and have less complex auditing and accounting issues. It is designed to help identify risks, including significant risks, and document the planned response to those risks. The Audit Risk Assessment Tool should be used as a supplement to a firm's existing planning module whether in a firm-based or commercially provided methodology. The Audit Risk Assessment Tool is not a complete planning module. The AICPA recommends the Audit Risk Assessment Tool be completed by audit professionals with substantial accounting, auditing and specific industry experience and knowledge. For a firm to be successful in improving audit quality and efficiencies, it is recommended that a 5+ years experienced auditor completes the Audit Risk Assessment Tool or the engagement team member with the most knowledge of the industry and client (often Partner in small/medium firms) provides insight to whomever is completing the ARA Tool. The AICPA recommends this should not be delegated to lower-level staff and just reviewed – it should be completed under the direction of the experienced auditor (if you delegate to inexperienced auditor you will be at risk for less effectiveness and efficiencies because the tool is intended to be completed by an experienced auditor). The Audit Risk Assessment Tool does not establish standards or preferred practices and is not a substitute for the original authoritative auditing guidance. In applying the auditing guidance included in this Audit Risk Assessment Tool, the auditor should, using professional judgment, assess the relevance and appropriateness of such guidance to the circumstances of the audit. This document has not been approved, disapproved, or otherwise acted on by a senior committee of the AICPA. It is provided with the understanding that the staff and publisher are not engaged in rendering legal, accounting, or other professional service. All such information is provided without warranty of any kind.
Author : American Institute of Certified Public Accountants
Publisher : Unknown
Page : 556 pages
File Size : 50,7 Mb
Release : 2014
Category : Auditing, Internal
ISBN : OCLC:904440911
Author : American Institute of Certified Public Accountants
Publisher : Unknown
Page : 241 pages
File Size : 51,5 Mb
Release : 2013
Category : Auditing, Internal
ISBN : 1937352935
Author : American Institute of Certified Public Accountants. Control Risk Audit Guide Revision Task Force
Publisher : Unknown
Page : 282 pages
File Size : 40,5 Mb
Release : 1996
Category : Accounting
ISBN : UOM:35128001855590
Author : Lynford Graham
Publisher : John Wiley & Sons
Page : 256 pages
File Size : 44,8 Mb
Release : 2007-09-10
Category : Business & Economics
ISBN : 9780470184448
"In the new age of philanthropy, donors expect charities to be models of accountability and transparency...Internal controls: Guidance for Private, Government, and Nonprofit Entities is a must read for CEOs and CFOs who want to gain a clear understanding of cost-effective ways to implement the controls necessary to protect their organizations." - Elizabeth Myatt, Chief Executive Officer, World Lung Foundation "If you were looking for the silver bullet to understand and audit internal controls, you just found it. This book will prove invaluable in planning the audit internal controls, you just found it. This book will prove invaluable in planning the audit because it specifically covers COSO and the new AICPA risk assessment auditing standards. " - George I. Victor, CPA, Partner in Charge of Quality Control, Holtz Rubenstein Reminick LLP "Author Lyn Graham gives practical, easy-to-understand guidance for documenting internal controls. I recommend this book for both my clients and our staff. It is very useful for auditors and clients alike." - David E. Adams, CPA, Partner, Geffen Mesher & Company "This book is an essential guide...and provides very practical advice about what to do(and what not to do) in making an investment in internal controls. The author's expensive experience as an audit firm partner and standard-setter are evident in the details provided. I also recommend this book to teaches of auditing and systems, as it provides a useful background to...how internal controls really should work in today's business environment." - Jean C. Bedard, CPA, PhD, Timothy B. Harbert Professor of Accountancy, Bentley College
Author : W. Robert Knechel,Steven E. Salterio
Publisher : Taylor & Francis
Page : 696 pages
File Size : 42,5 Mb
Release : 2016-10-04
Category : Business & Economics
ISBN : 9781315531724
Focusing on auditing as a judgment process, this unique textbook helps readers strike the balance between understanding auditing theory and how an audit plays out in reality. The only textbook to provide complete coverage of both the International Auditing and Assurance Standards Board and the Public Company Accounting Oversight Board, Auditing reflects the contemporary evolution of the audit process. New additions to the book include expert updates on key topics, such as the audit of accounting estimates, group audit, and the Integrated Audit. Supplemented by extra on-line resources, students using this established text will be well-equipped to be effective auditors and to understand the role of auditing in the business world.
Author : Mike Ramos,Wayne Kerr,George Georgiades
Publisher : BRUCE BOWMAN
Page : 138 pages
File Size : 43,7 Mb
Release : 2007-05
Category : Business & Economics
ISBN : 0808092014
Knowledge-Based Audits of Commercial Entities provides a unique approach for complying with the new audit standards. The knowledge-based audit approach: 1) facilitiates compliance with GAAS; 2) encourages more efficient audits through customized audit programs; and 3) helps auditors to identify and focus on risks. The results of one set of procedures become input for another. By following the KBA methodology, firms gain a deeper understanding of their audit clients. With all of the information at their fingertips, they are able to make informed risk assessments using their own professional judgment and expertise.
Author : Charles Hall
Publisher : Unknown
Page : 128 pages
File Size : 41,5 Mb
Release : 2021-08-07
Category : Electronic
ISBN : 0578961679
Teaches auditors how to use risk assessment to plan their engagements.
Author : Irvin N. Gleim
Publisher : Unknown
Page : 646 pages
File Size : 47,5 Mb
Release : 1999
Category : Auditing
ISBN : 1581940556
Author : Randal J. Elder,Mark S. Beasley,Alvin A. Arens
Publisher : Pearson Higher Ed
Page : 889 pages
File Size : 47,8 Mb
Release : 2011-11-21
Category : Electronic
ISBN : 9780132998383
This is the eBook of the printed book and may not include any media, website access codes, or print supplements that may come packaged with the bound book. An integrated and current approach to auditing. Auditing and Assurance Services: An Integrated Approach presents an integrated concepts approach that shows readers the auditing process from start to finish. This text prepares readers for real-world audit decision making by using illustrative examples of key audit decisions, with an emphasis on audit planning, risk assessment processes and collecting and evaluating evidence in response to risks. The fourteenth edition includes coverage of PCAOB Auditing Standards up through AS 15 (the PCAOB’s Risk Assessment Standards) , new standards related to auditor responsibilities related to supplementary information included in financial statements (SAS Nos. 119 and 120), and the most up-to-date content in the dynamic auditing environment.
Author : Anonim
Publisher : Unknown
Page : 100 pages
File Size : 49,9 Mb
Release : 2004
Category : Auditing, Analytical review
ISBN : UOM:39076002745763
Author : Alvin A. Arens,Randal J. Elder,Mark S. Beasley
Publisher : Pearson College Division
Page : 850 pages
File Size : 43,7 Mb
Release : 2011-03-17
Category : Business & Economics
ISBN : 0132575957
An integrated and current approach to auditing. Auditing and Assurance Services: An Integrated Approach presents an integrated concepts approach that shows readers the auditing process from start to finish. This text prepares readers for real-world audit decision making by using illustrative examples of key audit decisions, with an emphasis on audit planning, risk assessment processes and collecting and evaluating evidence in response to risks. The fourteenth edition includes coverage of PCAOB Auditing Standards up through AS 15 (the PCAOB's Risk Assessment Standards) , new standards related to auditor responsibilities related to supplementary information included in financial statements (SAS Nos. 119 and 120), and the most up-to-date content in the dynamic auditing environment.
Author : Ray Whittington,Kurt Pany
Publisher : Irwin/McGraw-Hill
Page : 164 pages
File Size : 44,7 Mb
Release : 2006
Category : Business & Economics
ISBN : 0073285455
This updated edition includes revisions of Chapters 5 through 7 on audit evidence, audit planning, and internal control, respectively.