Table Of ContentChapter 1: The Role of the Public Accountant in the American Economy Chapter 2: Professional Standards Appendix A Comparison of International Standards on Auditing with AICPA Auditing Standards Chapter 3: Professional Ethics Chapter 4: Legal Liability of CPAs Chapter 5: Audit Evidence and Documentation Chapter 6: Audit Planning, Understanding the Client, Assessing Risks, and Responding Appendix A Selected Internet Addresses Appendix B Examples of Fraud Risk Factors Appendix C Illustrative Audit Case: Keystone Computers & Networks, Inc. Chapter 7: Internal Control Appendix A Antifraud Programs and Control Measures Chapter 8: Consideration of Internal Control in an Information Technology Environment Chapter 9: Audit Sampling Appendix A Probability-Proportion-to-Size Sampling Appendix B Audit Risk Chapter 10: Cash and Financial Investments Chapter 11: Accounts Receivable, Notes Receivable, and Revenue Appendix A Illustrative Audit Case; Keystone Computers & Networks, Inc. Appendix B Illustrative Audit Case: Keystone Computers & Networks, Inc. Chapter 12: Inventories and Cost of Goods Sold Chapter 13: Property, Plant, and Equipment: Depreciation and Depletion Chapter 14: Accounts Payable and Other Liabilities Appendix A Illustrative Audit Cases: Keystone Computers & Networks, Inc. Chapter 15: Debt and Equity Capital Chapter 16: Auditing Operations and Completing the Audit Chapter 17: Auditors' Report Chapter 18: Integrated Audits of Public Companies Chapter 19: Additional Assurance Services: Historical Financial Information Chapter 20: Additional Assurance Services: Other Information Chapter 21: Internal, Operational, and Compliance Auditing
SynopsisThe 20th edition of Principles of Auditing & Other Assurance Services provides a carefully balanced presentation of auditing theory and practice. Written in a clear and understandable manner, it is particularly appropriate for students who have had limited or no audit experience. The approach is to integrate auditing material with that of previous accounting fi nancial, managerial, and systems courses., The 20th edition of Principles of Auditing & Other Assurance Services provides a carefullybalanced presentation of auditing theory and practice. Written in a clear and understandablemanner, it is particularly appropriate for students who have had limited or noaudit experience. The approach is to integrate auditing material with that of previousaccounting fi nancial, managerial, and systems courses.