Auditing And Assurance

Author : W. Robert Knechel,Steven E. Salterio
Publisher : Routledge
Page : 953 pages
File Size : 44,5 Mb
Release : 2016-10-04
Category : Business & Economics
ISBN : 9781315531717

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Auditing by W. Robert Knechel,Steven E. Salterio Pdf

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 : Nonna Martinov-Bennie,Dominic Soh,Kevin Frohbus
Publisher : Unknown
Page : 359 pages
File Size : 53,7 Mb
Release : 2016
Category : Auditing
ISBN : 0409343951

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Auditing and Assurance by Nonna Martinov-Bennie,Dominic Soh,Kevin Frohbus Pdf

Now in its 7th edition, Auditing and Assurance: A Case Studies Approach provides a challenging and practical methodology for auditing and assurance students at both undergraduate and postgraduate level. Written by experts in the field, this book provides an overall contextual model to understanding the key elements of the audit process. Each chapter contains real life case studies which are designed to assist self-learning and improved application skills. This text is a valuable resource for any students or practitioners working in the field of auditing and assurance. It is also useful for candidates undertaking the Audit and Assurance (AAA) Module in the Chartered Accountants (CA) Program and CPA Australia's CPA Program. Features · Key revisions to the auditing standards (ISAs/ASAs), most significantly in the areas of audit reporting, disclosures and assertions · Commentary on recent developments in practice, including corporate governance and data analytics · New and updated case studies and exam preparation · Updated online learning materials for students and lecturers.

Author : Anonim
Publisher : Unknown
Page : 128 pages
File Size : 45,9 Mb
Release : 2015
Category : Auditing
ISBN : 1259385655

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Auditing & Assurance Services by Anonim Pdf

Author : William F. Messier,Steven M. Glover,Douglas F. Prawitt
Publisher : Irwin/McGraw-Hill
Page : 0 pages
File Size : 53,7 Mb
Release : 2006
Category : Business & Economics
ISBN : 0073137537

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Auditing & Assurance Services by William F. Messier,Steven M. Glover,Douglas F. Prawitt Pdf

Messier employs the new audit approach currently being used by auditing professionals. This new approach is a direct result of the demands of Sarbanes-Oxley, which has changed the way auditors do their jobs. The new auditing approach emphasizes understanding the entity (i.e., the organization or business being audited) and its environment (i.e. industry), and then assessing the business risks faced by the entity and how management controls those risks. This new audit process focuses on business processes instead of accounting cycles. This unique and innovative approach has been developed in response to changing market dynamics. The systematic approach, referred to in the subtitle of the text, reflects the early introduction of three basic concepts that underlie the audit process: materiality, audit risk, and evidence; this allows Messier to build upon this model in subsequent chapters. These are central to everything an auditor does and a unique feature of Messier. As such, this approach helps students develop auditor judgment, a vital skill in today's auditing environment.

Author : CLIFFORD GOMEZ
Publisher : PHI Learning Pvt. Ltd.
Page : 338 pages
File Size : 41,6 Mb
Release : 2012-03-17
Category : Business & Economics
ISBN : 9788120345669

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AUDITING AND ASSURANCE by CLIFFORD GOMEZ Pdf

In this modern world of large-scale business and industry, auditing has become an inevitable function. Auditing is a subject, the function of which is very important from the regulatory, economic and ethical points of view. The subject has undergone radical changes in the current globalised business world. This book, in the light of latest trends, highlights and explains the principles and practice of auditing and assurance in a simple and an easy-to-understand language. It also presents an up-to-date legal discussion on the subject. Beginning with an overview of the subject, the text discusses in detail the classification and preparation of an audit, procedures and techniques of auditing, internal control, internal check and internal audit, vouching, verification and valuation of assets and liabilities, and depreciation. Besides, it deals with reserves and provisions, capital and revenue, profits, audit of companies, and classes of investigation. The book concludes with a discussion on accounting and auditing standards, management audit, cost audit, tax audit, government audit and social audit. The textbook is primarily intended for the undergraduate students of Commerce. It will also be useful to those preparing for CA, ICWA and CS examinations. KEY FEATURES : Incorporates latest developments in auditing techniques. Discusses latest international and Indian auditing standards. Examines the impact of computerisation on audit approach. Gives chapter-end questions to test the students’ understanding of the concepts discussed.

Author : David N. Ricchiute
Publisher : South Western Educational Publishing
Page : 844 pages
File Size : 53,5 Mb
Release : 2003
Category : Business & Economics
ISBN : 0324117760

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Auditing and Assurance Services by David N. Ricchiute Pdf

Auditing and assurance service education has undergone dramatic change in at least three ways: (1) An awakening that practitioners have a comparative advantage in offering professional services that transcend the boundaries of financial statements; (2) An understanding that client strategies affect engagement risk; and (3) A transition away from first-person delivery by classroom instructors only and toward third-person discovery by students both within and outside of the classroom. Each has influenced the seventh edition. To transcend the boundaries of financial statements, Auditing and Assurance Services exposes students both to the demand for and the supply of the profession's flagship service, financial statement audits, and to the nature of the value-added assurance services decision makers demand in the information age.

Author : William C. Boynton,Raymond N. Johnson
Publisher : John Wiley & Sons
Page : 1056 pages
File Size : 55,7 Mb
Release : 2005-08-19
Category : Business & Economics
ISBN : 9780471230113

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Modern Auditing by William C. Boynton,Raymond N. Johnson Pdf

Auditing counts! With recent incidents at WorldCom, Enron, Xerox, Tyco, and other companies, auditing has never been so important. Auditing is perhaps our single best defense in ensuring the integrity of our financial reporting system. That's why this new Eighth Edition of Boynton and Johnson's Modern Auditing focuses on decision making and the critical role auditors play in providing assurance about the integrity of the financial reporting system. Known for its clear writing and accessibility, this text provides comprehensive and integrated coverage of current developments in the environment, standards, and methodology of auditing. Features * Real-world examples relate issues discussed in the chapter to ethics, audit decision making, and the integrity of the financial reporting system. * Focus on Audit Decisions sections highlight key factors that influence an auditor's decisions. * Includes discussion of the role of the Public Company Accounting Oversight Board (PCAOB) Auditing Standards, and a chapter feature highlights PCAOB standards that differ from Generally Accepted Auditing Standards for private companies. * Expanded case material related to the integrated audit case (Mt. Hood Furniture) provides a variety of databases that allow students to utilize generalized audit software (IDEA) to accomplish various audit tasks. Multiple databases allow the case to be reused with different data from term to term. * A flowchart style chapter preview begins each chapter. * Chapter summaries reinforce important audit decisions included in the chapter. * End-of-chapter material organized by audit decisions provides a clear link between audit decisions discussed in each chapter and the problem material.

Author : Katharine Bagshaw
Publisher : John Wiley & Sons
Page : 519 pages
File Size : 44,7 Mb
Release : 2013-02-28
Category : Business & Economics
ISBN : 9781118454169

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Audit and Assurance Essentials by Katharine Bagshaw Pdf

An accessible beginner’s guide to the fundamentals of audit and assurance Audit and assurance is a basic and vital aspect of the financial world and a key element of all professional accountancy programs. Whereas professional training on the topic frequently immerses students in too much detail while glossing the basics, this book begins with the fundamentals and expands to cover the details in a more measured way. With practical examples and end-of-chapter examples, External Audit and Assurance Essentials breaks down a difficult and challenging field of professional accounting.

Author : Julie A. McDonald
Publisher : Wiley Global Education
Page : 129 pages
File Size : 44,7 Mb
Release : 2014-07-29
Category : Business & Economics
ISBN : 9781118726464

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Canadian Assurance Cases by Julie A. McDonald Pdf

This casebook focuses on the development and use of critical thinking skills by applying the technical knowledge that students have already learned in other accounting and auditing courses, and applying this knowledge to a case-type question. The case scenarios in this book deal with auditing and review engagements primarily, where the student is typically asked to take on the role of the fiduciary. The book starts with the introduction to a basic assurance case framework and then is arranged by chapter in order of complexity. It provides realistic scenarios that a public accountant may be faced with, along with realistic methods of communication such as writing a report, a letter, or even an email. The scenarios include a variety of organizations, ranging from the small owner-operator to the large public company to the public sector. In all scenarios the companies either follow International Financial Reporting Standards (IFRS) or the Accounting Standards for Private Enterprises (ASPE). All suggested solutions follow the Canadian Auditing Standards (CAS) and the Canadian Standard on Assurance Engagements (CSAE).

Author : Alvin A. Arens,Randal J. Elder,Mark S. Beasley,Ingrid B. Splettstoesser
Publisher : Unknown
Page : 672 pages
File Size : 48,8 Mb
Release : 2012-11-01
Category : Auditing
ISBN : 0133098230

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Auditing by Alvin A. Arens,Randal J. Elder,Mark S. Beasley,Ingrid B. Splettstoesser Pdf

Note: If you are purchasing an electronic version, MyAccountingLab does not come automatically packaged with it. To purchase MyAccountingLab, please visit www.MyAccountingLab.com or you can purchase a package of the physical text and MyAccountingLab by searching for ISBN 10: 0133098230 / ISBN 13: 9780133098235. This text is appropriate for courses in Auditing and Special Topics in Accounting at the college or university level. Auditing is an upper-level course directed at students in pursuit of a professional accounting designation - CA, CGA, or CMA. Good auditing is based on both art and science. Auditing, The Art and Science of Assurance Engagement - Your partner in auditing! Taking a risk-based approach, this text focuses on an auditor's decision-making process. Integrated current international standards, improved readability and real-world applications offer a practical and theoretical approach to auditing.

Author : Timothy Louwers,Robert Ramsay,David Sinason,Jerry Strawser,Jay Thibodeau
Publisher : McGraw Hill
Page : 980 pages
File Size : 52,5 Mb
Release : 2014-10-16
Category : Business & Economics
ISBN : 9780077171940

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Ebook: Auditing & Assurance Services by Timothy Louwers,Robert Ramsay,David Sinason,Jerry Strawser,Jay Thibodeau Pdf

Auditors are trained to investigate beyond appearances to determine the underlying facts—in other words, to look beneath the surface. The recent financial crisis has made this skill even more crucial to the business community. As a result of this recent crisis and of the financial statement accounting scandals that occurred at the turn of the century, understanding the auditor’s responsibility related to fraud, maintaining a clear perspective, probing for details, and understanding the big picture are indispensable to effective auditing. The author team of Louwers, Ramsay, Sinason, Strawser, and Thibodeau has dedicated years of experience in the auditing field to this new edition of Auditing & Assurance Services, supplying the necessary investigative tools for future auditors.

Author : Marques, Rui Pedro,Santos, Carlos,Inácio, Helena
Publisher : IGI Global
Page : 404 pages
File Size : 52,9 Mb
Release : 2019-02-15
Category : Business & Economics
ISBN : 9781522573579

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Organizational Auditing and Assurance in the Digital Age by Marques, Rui Pedro,Santos, Carlos,Inácio, Helena Pdf

Auditing is constantly and quickly changing due to the continuous evolution of information and communication technologies. As the auditing process is forced to adapt to these changes, issues have arisen that lead to a decrease in the auditing effectiveness and efficiency, leading to a greater dissatisfaction among users. More research is needed to provide effective management and mitigation of the risk associated to organizational transactions and to assign a more reliable and accurate character to the execution of business transactions and processes. Organizational Auditing and Assurance in the Digital Age is an essential reference source that discusses challenges, identifies opportunities, and presents solutions in relation to issues in auditing, information systems auditing, and assurance services and provides best practices for ensuring accountability, accuracy, and transparency. Featuring research on topics such as forensic auditing, financial services, and corporate governance, this book is ideally designed for internal and external auditors, assurance providers, managers, risk managers, academicians, professionals, and students.

Author : Dr Ernest Kan
Publisher : CCH Asia Pte Ltd
Page : 469 pages
File Size : 50,5 Mb
Release : 2013-06-24
Category : Electronic
ISBN : 9789814359917

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Audit and Assurance - Principles and Practices in Singapore (3rd Edition) by Dr Ernest Kan Pdf

Author : James A. Hall
Publisher : Cengage Learning
Page : 0 pages
File Size : 43,7 Mb
Release : 2015-08-03
Category : Business & Economics
ISBN : 1133949886

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Information Technology Auditing by James A. Hall Pdf

Provide today's learners with a solid understanding of how to audit accounting information systems with the innovative INFORMATION TECHNOLOGY AUDITING, 4E. New and expanded coverage of enterprise systems and fraud and fraud detection topics, such as continuous online auditing, help learners focus on the key topics they need for future success. Readers gain a strong background in traditional auditing, as well as a complete understanding of auditing today's accounting information systems in the contemporary business world. Important Notice: Media content referenced within the product description or the product text may not be available in the ebook version.

Author : Alvin A. Arens,Randal J. Elder,Mark S. Beasley
Publisher : Prentice Hall
Page : 842 pages
File Size : 54,9 Mb
Release : 2013-01-29
Category : Business & Economics
ISBN : 0133125637

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Auditing and Assurance Services by Alvin A. Arens,Randal J. Elder,Mark S. Beasley Pdf

"Includes coverage of international standards and global auditing issues, in addition to coverage of PCAOB Auditing Standards, the risk assessment SASs, the Sarbanes/Oxley Act, and Section 404 audits."