Auditing and Assurance Services Timothy Louwers

Auditing and Assurance Services by Timothy Louwers

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Illuminates various issues inherent in accounting and auditing practice, particularly in public accounting firms including coverage of the creation of the Public Companies Accounting Oversight Board, the passage of the Sarbanes-Oxley Act, and pronouncements issued by the AICPA through Summer 2005. This work focuses on the auditing process.

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Auditing and Assurance Services by Timothy Louwers

As a result of recent audit scandals such as Enron and Worldcom, several new auditing standards have been enacted, making currency one of the most important issues in this market. Upon publication, this text will be the most up-to-date auditing text on the market. It's been written so that it is current with all issues inherent in accounting and auditing practice, particularly in public accounting firms including coverage of the creation of the Public Companies Accounting Oversight Board, the passage of the Sarbanes-Oxley Act, and all of the major pronouncements issued by the AICPA through Summer 2005. The Louwers text is also a leader in fraud coverage and is accompanied by the Apollo Shoes Casebook - the only standalone Fraud audit case on the market (available at the book's Online Learning Center). The text is also designed to provide flexibility for instructors; the twelve chapters focus on the auditing process while the eight modules provide additional topics that can be taught at the instructor's discretion without interrupting the flow of the text.

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

Auditing and Assurance Services Timothy Louwers

Auditing and Assurance Services by Timothy Louwers

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Auditing and Assurance Services by Timothy Louwers

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