Auditing and Assurance Services 7th Edition Louwers Test Bank

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Product details:

• ISBN-10 ‏ : ‎ 1259254151
• ISBN-13 ‏ : ‎ 978-1259254154
• Author: LOUWERS

As auditors, we are trained to investigate beyond appearances to determine the underlying facts―in other words, to look beneath the surface. From the Enron and WorldCom scandals of the early 2000s, to the financial crisis of 2007–2008, to present-day issues and challenges related to significant estimation uncertainty, 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. With the availability of greater levels of qualitative and quantitative information (“big data”), the need for technical skills and challenges facing today’s auditor is greater than ever. The author team of Louwers, Blay, 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.

Table of contents:

Part I: The Contemporary Auditing Environment

Chapter 1: Auditing and Assurance Services

Chapter 2: Professional Standards

 

Appendix 2A Attestation Standards

 

Part II: The Financial Statement Audit

Chapter 3: Engagement Planning

Chapter 4: Management Fraud and Audit Risk

 

Appendix 4A Selected Financial Ratios

Appendix 4B Sample Abridged Audit Plan

 

Chapter 5: Risk Assessment: Internal Control Evaluation

 

Appendix 5A Audit Plan

 

Chapter 6: Employee Fraud and the Audit of Cash

 

Appendix 6A Internal Control Questionnaires

Appendix 6B Audit Plans

 

Chapter 7: Revenue and Collection Cycle

Fraud Cases: Extended Audit Procedures (AU 240)

 

Appendix 7A Internal Control Questionnaires

Appendix 7B Audit Plan

 

Chapter 8: Acquisition and Expenditure Cycle

Fraud Case(s): Extended Audit Procedures (ISA/AU 320)

 

Appendix 8A Internal Control Questionnaires

Appendix 8B Audit Plans

Appendix 8B The Payroll Cycle

 

Chapter 9: Production Cycle

Fraud Case: Extended Audit Procedures (Standard 240)

 

Appendix 9A Internal Control Questionnaires

Appendix 9B Audit Plans

 

Chapter 10: Finance and Investment Cycle
Fraud Case: Extended Audit Procedures (AU 316)

 

Appendix 10A Internal Control Questionnaires

Appendix 10B Substantive Audit Plans

 

Chapter 11: Completing the Audit

Chapter 12: Reports on Audited Financial Statements

 

Part III: 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: Attribute Sampling

Module G: Variables Sampling

Module H: Auditing in a Computerized Environment

Comprehensive Cases

Andersen: An Obstruction of Justice?

PTL Club—The Harbinger of Things to Come?

GM: Running on Empty?

Unhealthy Accounting at HealthSouth

KPMG: How Many Firms?

Something Went Sour at Parmalat

GE: How Much Are Auditors Paid?

Saytam Computer Services, Ltd.—India’s Enron

Index

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