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Auditing and Assurance Services (16th Edition), Hogan, Chris E.,Beasley, Mark S.
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- Book Title
- Auditing and Assurance Services (16th Edition)
- ISBN
- 9780134065823
- Subject Area
- Business & Economics
- Publication Name
- Auditing and Assurance Services
- Item Length
- 0.4 in
- Publisher
- Pearson Education
- Subject
- Accounting / General, Auditing
- Publication Year
- 2016
- Type
- Textbook
- Format
- Hardcover
- Language
- English
- Item Height
- 0.4 in
- Item Width
- 0.4 in
- Item Weight
- 68.1 Oz
- Number of Pages
- 880 Pages
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Product Information
For the core auditing course for accounting majors. An Integrated, Up-to-Date Approach to Auditing and Assurance Services Comprehensive and up-to-date, including discussion of new standards, codes, and concepts, Auditing and Assurance Services: An Integrated Approach presents an integrated concepts approach to auditing that details the process from start to finish. Based on the author's belief that the fundamental concepts of auditing center on the nature and amount of evidence that auditors should gather in specific engagements, this edition's primary objective is to illustrate auditing concepts using practical examples and real-world settings. The Sixteenth Edition remains up-to-date with examples of key real-world audit decisions and an emphasis on audit planning, risk assessment processes, and collecting and evaluating evidence in response to risks. Also available with MyAccountingLab(R) MyAccountingLab is an online homework, tutorial, and assessment program designed to work with this text to engage students and improve results. Within its structured environment, students practice what they learn and test their understanding. NOTE: You are purchasing a standalone product; MyAccountingLab does not come packaged with this content. If you would like to purchase both the physical text and MyAccountingLab search for: 0134435095 / 9780134435091 Auditing and Assurance Services Plus MyAccountingLab with Pearson eText -- Access Card Package Package consists of: 0134065824 / 9780134065823 Auditing and Assurance Services 0134148614 / 9780134148618 MyAccountingLab with Pearson eText -- Access Card -- for Auditing and Assurance Services
Product Identifiers
Publisher
Pearson Education
ISBN-10
0134065824
ISBN-13
9780134065823
eBay Product ID (ePID)
219280037
Product Key Features
Publication Name
Auditing and Assurance Services
Format
Hardcover
Language
English
Subject
Accounting / General, Auditing
Publication Year
2016
Type
Textbook
Subject Area
Business & Economics
Number of Pages
880 Pages
Dimensions
Item Length
0.4 in
Item Height
0.4 in
Item Width
0.4 in
Item Weight
68.1 Oz
Additional Product Features
Edition Number
16
LCCN
2015-030071
Lc Classification Number
Hf5667.A69 2015
Table of Content
Part 1: The Auditing Profession Chapter 1: The Demand for Audit and Other Assurance Services · Nature of Auditing · Distinction Between Auditing and Accounting · Economic Demand for Auditing · Assurance Services · Types of Audits · Types of Auditors · Certified Public Accountant Chapter 2: The CPA Profession · Certified Public Accounting Firms · Structure of CPA Firms · Sarbanes--Oxley Act and Public Company Accounting Oversight Board · Securities and Exchange Commission · American Institute of Certified Public Accountants (AICPA) · International and U.S. Auditing Standards · Organization of U.S. Auditing Standards · Quality Control Chapter 3: Audit Reports · Standard Unmodified Opinion Audit Report for Nonpublic Entities · Conditions for Standard Unmodified Opinion Audit Report · Standard Audit Report and Report on Internal Control Over Financial Reporting Under PCAOB Auditing Standards · Unmodified Opinion Audit Report with Emphasis-of-Matter Explanatory Paragraph or Nonstandard Report Wording · Modifications to the Opinion in the Audit Report · Materiality · Discussion of Conditions Requiring a Modification of Opinion · Auditor''s Decision Process for Audit Reports · International Accounting and Auditing Standards Chapter 4: Professional Ethics · What Are Ethics? · Ethical Dilemmas · Special Need for Ethical Conduct in Professions · Code of Professional Conduct · Independence Rule · Sarbanes--Oxley and Related Independence Requirements · Other Rules of Conduct · Enforcement Chapter 5: Legal Liability · Changed Legal Environment · Distinguishing Business Failure, Audit Failure, and Audit Risk · Legal Concepts Affecting Liability · Liability to Clients · Liability to Third Parties Under Common Law · Civil Liability Under the Federal Securities Laws · Criminal Liability · The Profession''s Response to Legal Liability Part 2: The Audit Process Chapter 6: Audit Responsibilities and Objectives · Objective of Conducting an Audit of Financial Statements · Management''s Responsibilities · Auditor''s Responsibilities · Professional Skepticism · Professional Judgment · Financial Statement Cycles · Setting Audit Objectives · Management Assertions · Transaction-Related Audit Objectives · Balance-Related and Presentation and Disclosure-Related Audit Objectives · How Audit Objectives Are Met Chapter 7: Audit Evidence · Nature of Evidence · Audit Evidence Decisions · Persuasiveness of Evidence · Types of Audit Evidence · Analytical Procedures · Common Financial Ratios · Audit Documentation Chapter 8: Audit Planning and Materiality · Planning · Accept Client and Perform Initial Audit Planning · Understand the Client''s Business and Industry · Perform Preliminary Analytical Procedures · Materiality · Materiality for Financial Statements as a Whole · Determine Performance Materiality · Estimate Misstatement and Compare with Preliminary Judgment Chapter 9: Assessing the Risk of Material Misstatement · Audit Risk · Risk Assessment Procedures · Considering Fraud Risk · Identification of Significant Risks · Audit Risk Model · Assessing Acceptable Audit Risk · Assessing Inherent Risk · Relationship of Risks to Evidence and Factors Influencing Risks · Relationship of Risk and Materiality to Audit Evidence Chapter 10: Assessing and Responding to Fraud Risks · Types of Fraud · Conditions for Fraud · Assessing the Risk of Fraud · Corporate Governance Oversight to Reduce Fraud Risks · Responding to the Risk of Fraud <p style="margin:0px;
Copyright Date
2017
Target Audience
College Audience
Dewey Decimal
657/.45
Dewey Edition
23
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