Auditing and Assurance Services, 5th Edition Test Bank

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Product details:

• ISBN-10 ‏ : ‎ 0077520165
• ISBN-13 ‏ : ‎ 978-0077520168
• Author: Robert Ramsay

As we begin the new year, this title is currently the most up-to-date auditing textbook on the market, covering all of the latest pronouncements through the end of 2011. The book’s unique organization presents the auditing process in twelve concise chapters, with eight flexible, independent modules designed to be integrated into the course entirely at the instructor’s discretion.

Perhaps most importantly, this title is the only book on the market to fully integrate the Codification of the New Clarity Standards (including new section) issued by the Auditing Standards Board. As these standards will be effective for year-end audits after December 15, 2012, they will be covered on the CPA exam beginning in July 2013, when many current students will be taking the CPA exam after completing 150 hours of coursework.

Table of Contents:

PART ONE

The Contemporary Auditing Environment
Chapter 1. Auditing and Assurance Services
Chapter 2. Professional Standards

PART TWO

The Financial Statement Audit
Chapter 3. Engagement Planning
Chapter 4. Management Fraud and Audit Risk
Chapter 5. Risk Assessment: Internal Control Evaluation
Chapter 6. Employee Fraud and the Audit of Cash
Chapter 7. Revenue and Collection Cycle
Chapter 8. Acquisition and Expenditure Cycle
Chapter 9. Production Cycle
Chapter 10. Finance and Investment Cycle
Chapter 11. Completing the Audit
Chapter 12. Reports on Audited Financial Statements

PART THREE

Stand-Alone Modules
Module A. Other Public Accounting Services
Module B. Professional Ethics
Module C. Legal Liability
Module D. Internal, Governmental, and Fraud Audits
Module E. Overview of Sampling
Module F. Attributes Sampling
Module G. Variables Sampling
Module H. Auditing in a Computerized Environment

MINI CASES

1. Andersen: An Obstruction of Justice?
2. PTL Club—The Harbinger of Things to Come
3. GM
4. Unhealthy Accounting at HealthSouth
5. KPMG: How Many Firms?
6. Something Went Sour at Parmalat
7. GE: How Much Are Auditors Paid?
8. Satyam

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