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  • Cover

  • Principles of Auditing & Other Assurance Services

  • About the Authors

  • Preface

  • Key Features of the Book

  • New to This Edition

  • Text Features

  • Instructor Supplements

  • Acknowledgments

  • Brief Contents

  • Contents

  • Chapter 1: The Role of the Public Accountant in the American Economy

    • What Are Assurance Services?

    • Attest Engagements

      • Assurance and Nonassurance Services

    • Financial Statement Audits

      • What Creates the Demand for Audits?

      • A Brief Summary of Major Auditing Developments

      • The Financial Crisis of 2008

      • Types of Audits

      • Types of Auditors

    • The Public Accounting Profession

      • American Institute of Certified Public Accountants

      • The CPA Examination

      • State Boards of Accountancy

      • Financial Accounting Standards Board

      • Governmental Accounting Standards Board

      • Federal Accounting Standards Advisory Board

      • The Public Company Accounting Oversight Board

      • Securities and Exchange Commission

      • The International Federation of Accountants

      • Other Types of Professional Services

      • Organization of the Public Accounting Profession

      • Industry Specialization

      • Responsibilities of the Professional Staff

      • Professional Development for Public Accounting Firm Personnel

      • Seasonal Fluctuations in Public Accounting Work

      • Relationships with Clients

    • Chapter Summary

    • Key Terms Introduced or Emphasized in Chapter 1

    • Review Questions

    • Questions Requiring Analysis

    • Objective Questions

    • Problems

    • In-Class Team Case

    • Research and Discussion Case

    • Supplementary References

  • Chapter 2: Professional Standards

    • Auditing Standards

      • AICPA Generally Accepted Auditing Standards

      • PCAOB Auditing Standards

    • The Auditors’ Responsibility for Detecting Misstatements

      • Errors and Fraud

      • Compliance with Laws and Regulations

    • Auditors’ Reports

      • Public Company Audit Reports—Unqualified Opinion

      • Nonpublic Company Audit Reports—Unmodified Opinion

      • Auditors’ Reports with Modified Opinions

    • The Attestation Standards

    • Quality Control in CPA Firms

    • Regulation of Accounting Firms

      • Public Company Accounting Oversight Board

      • Peer Review and Inspections

    • International Accounting and Auditing Standards

    • Chapter Summary

    • Key Terms Introduced or Emphasized in Chapter 2

    • Review Questions

    • Questions Requiring Analysis

    • Objective Questions

    • Problems

    • In-Class Team Case

    • Research and Discussion Case

    • Supplementary References

  • Chapter 3: Professional Ethics

    • The Nature of Ethics

      • What Are Ethical Dilemmas?

      • A Framework for Ethical Decisions

      • Making Ethical Decisions—A Professional Example

    • The Need for Professional Ethics

      • Professional Ethics in Public Accounting

    • The AICPA Code of Professional Conduct—Overall Structure

      • Preface of Code of Professional Conduct

      • Rules and Conceptual Frameworks of Code of Professional Conduct

    • Code of Professional Conduct: Applicability to Members in Public Practice

    • Independence

      • Individual vs. Firm Impaired Independence and the Nature of Covered Members

      • Independence Requirements for All Partners and Staff

      • Additional Independence Requirements for Covered Members

      • Overall Firm Independence Requirements

    • Additional Code of Professional Conduct Rules

      • Integrity and Objectivity Rule

      • General Standards Rule

      • Compliance with Standards Rule

      • Accounting Principles Rule

      • Acts Discreditable Rule

      • Contingent Fees Rule

      • Commissions and Referral Fees Rule

      • Advertising and Other Forms of Solicitation Rule

      • Confidential Client Information Rule

      • Form of Organization and Name Rule

    • Code of Professional Conduct: Applicability to Members in Business and Others

      • Members in Business

      • Other Members (Retired and Unemployed)

    • Enforcement of Professional Ethics

    • Ethics for Internal Auditors

    • Chapter Summary

    • Key Terms Introduced or Emphasized in Chapter 3

    • Review Questions

    • Questions Requiring Analysis

    • Objective Questions

    • Problems

    • AICPA Code of Professional Conduct Research Problems

    • In-Class Team Cases

    • Research and Discussion Case

    • Supplementary References

  • Chapter 4: Legal Liability of CPAs

    • The Scope of CPA Liability

      • Litigation Placed in Perspective

      • Sources of CPA Liability

    • CPAs’ Liability to Their Clients under Common Law

      • The Elements of Duty and Breach of Duty

      • The Element of Losses (Damages)

      • The Element of Causation (Proximate Cause)

    • Auditors’ Common Law Liability to Third Parties

      • Ultramares (Known User) Approach

      • Restatement of Torts (Foreseen User) Approach

      • Rosenblum (Foreseeable User) Approach

      • Summary of Third-Party Liability Approaches

    • Liability to Third Parties under Statutory Law

      • Securities Act of 1933

      • Securities Exchange Act of 1934

      • Comparison of the 1933 and 1934 Acts

      • Racketeer Influenced and Corrupt Organizations Act

      • Auditors’ Criminal Liability under the Securities Acts

      • Criminal Liability under Other Statutes

      • SEC and Public Company Accounting Oversight Board Regulation

      • CPAs’ Liability for Accounting and Review Services

      • CPAs’ Posture in the Age of Litigation

    • Chapter Summary

    • Key Terms Introduced or Emphasized in Chapter 4

    • Review Questions

    • Questions Requiring Analysis

    • Objective Questions

    • Problems

    • In-Class Team Case

    • Research and Discussion Case

  • Chapter 5: Audit Evidence and Documentation

    • The Relationships among Audit Risk, Audit Evidence, and Financial Statement Assertions

      • Financial Statement Assertions

      • Audit Risk at the Account Balance, Class of Transaction, or Disclosure Level

      • Audit Risk Illustrated

      • Measuring Audit Risk

      • Audit Evidence

      • Types of Audit Procedures

    • Substantive Procedures

      • Types of Substantive Procedures

    • Analytical Procedures

      • Nature of Analytical Procedures

      • Timing of Analytical Procedures

      • Extent of Analytical Procedures

    • Data Analytics

      • Application of Data Analytics to Auditing

    • Audit Evidence for Subjective Areas

      • Evidence Regarding Accounting Estimates

      • Evidence Regarding Fair Values

      • Evidence Regarding Related Party Transactions

    • Audit Documentation

      • Confidential Nature of Working Papers

      • Ownership of Audit Working Papers

      • Working Papers and Auditors’ Liability

      • Types of Working Papers

      • Organization of Working Papers

      • Guidelines for Preparation of Working Papers

      • Computer-Generated Working Papers

      • Review of Audit Working Papers

    • Chapter Summary

    • Key Terms Introduced or Emphasized in Chapter 5

    • Review Questions

    • Questions Requiring Analysis

    • Objective Questions

    • Problems

    • In-Class Team Case

    • Research and Discussion Case

    • Supplementary References

  • Chapter 6: Audit Planning, Understanding the Client, Assessing Risks, and Responding

    • The Audit Process

    • Obtaining Clients

      • Submitting a Proposal

      • Communication with Predecessor Auditors

    • Planning the Audit

      • Establish an Understanding with the Client

      • Develop an Overall Audit Strategy and Audit Plan

      • Use of the Client’s Staff

      • Involvement of More Than One CPA Firm

      • Use of Specialists

      • Additional First-Year Considerations

    • Obtaining an Understanding of the Client and Its Environment

      • Risk Assessment Procedures

      • Sources of Information

      • Determining Materiality

    • Assessing the Risks of Material Misstatement and Designing Further Audit Procedures

      • Assessing Risks of Material Misstatement

      • Addressing the Risks of Material Misstatement Due to Fraud

      • Designing Further Audit Procedures in Response to Assessed Risks

      • The Audit Trail and Directional Testing

      • Transaction Cycles (Classes of Transactions)

    • The Audit Plan’s Systems and Substantive Portions

      • The Systems (Internal Control) Portion of the Plan

      • The Substantive Procedures Portion of the Plan

      • Summary of the Relationship between Tests of Controls and Substantive Procedures

      • Objectives of Audit Plans

      • General Objectives of Audit Plans for Assets

    • Substantiation of Account Balances

      • Existence of Assets

      • Rights to the Assets

      • Establishing Completeness

      • Verifying the Cutoff

      • Valuation of Assets

      • Financial Statement Presentation and Disclosure

    • An Illustration of Audit Plan Design

      • Timing of Audit Work

    • Chapter Summary

    • Key Terms Introduced or Emphasized in Chapter 6

    • Review Questions

    • Questions Requiring Analysis

    • Objective Questions

    • Problems

    • Ethics Case

    • Appendix 6A: Audit Data Analytics

    • Steps Involved in Performing Audit Data Analytics

    • ADAs in Risk Assessment and Forming an Overall Conclusion

    • ADAs in Tests of Controls

    • ADAs in Substantive Analytical Procedures

    • ADAs in Substantive Tests of Details

    • Appendix 6B: Examples of Fraud Risk Factors

    • Risk Factors Relating to Misstatements Arising from Fraudulent Financial Reporting

    • Risk Factors Relating to Misstatements Arising from Misappropriation of Assets

    • Appendix 6C: Illustrative Audit Case: Keystone Computers & Networks Inc.

    • Part I: Audit Planning

    • Appendix 6C Problems

  • Chapter 7: Internal Control

    • The Meaning of Internal Control

      • The Foreign Corrupt Practices Act of 1977

      • Means of Achieving Internal Control

    • The Control Environment

      • Commitment to Integrity and Ethical Values

      • Effective Board of Directors

      • Effective Organizational Structure

      • Attracting, Developing, and Retaining Competent Employees

      • Individual Accountability

    • Risk Assessment

    • Control Activities

      • Performance Reviews

      • Transaction Control Activities

      • General Controls and Application Controls

      • Physical Controls

      • Segregation of Duties

      • Controls over Accounting Estimates

      • Fidelity Bonds

    • The Accounting Information System

    • Monitoring of Controls

      • Management Review Controls

      • Internal Audit Function

    • Limitations of Internal Control

    • Enterprise Risk Management

    • Corporate Governance and Its Relationship to Internal Control

    • Financial Statement Audits: The Role of Internal Control

    • Obtain an Understanding of the Client and Its Environment, Including Internal Control

      • Required Auditor Understanding of Internal Control Components

      • Areas Difficult to Control

      • Risk Assessment Procedures for Internal Control

      • Documenting the Understanding of Internal Control

    • Assess the Risks of Material Misstatement

      • Assess Risks at the Financial Statement Level

      • Assess Risks at the Relevant Assertion Level

    • Design and Perform Further Audit Procedures

      • Tests of Controls

      • Revise the Risk of Material Misstatement Based on the Results of Tests of Controls

      • Design and Perform Substantive Procedures

      • Effects of Data Analytics

      • Documentation

      • Decision Aids for Audit Plan Modification

      • Using the Work of Internal Auditors

      • Consideration of Outsourced Computer Processing to Service Organizations

      • Communication of Control-Related Matters

    • Internal Control Reporting by Public Companies and Their Auditors

      • Overall Approach to an Audit of Internal Control

    • Internal Control in the Small Company

    • Chapter Summary

    • Key Terms Introduced or Emphasized in Chapter 7

    • Review Questions

    • Questions Requiring Analysis

    • Objective Questions

    • Problems

    • In-Class Team Case

    • Appendix 7A: Antifraud Programs and Control Measures

  • Chapter 8: Consideration of Internal Control in an Information Technology Environment

    • Nature of IT-Based Systems

      • Characteristics of Various Types of IT-Based Systems

      • Impact of IT on the Audit Trail

    • Internal Control in an IT Environment

      • Segregation of Duties

      • Computer-Based Fraud

      • Internal Auditing in an IT Environment

      • Control Activities in an IT System

      • General Control Activities

      • Application Control Activities

      • User Control Activities

      • Controls When Using Cloud Computing

      • Control in Decentralized and Single Workstation Environments

      • Monitoring in an IT Environment

    • The Auditors’ Consideration of Internal Control in an IT Environment

      • Obtaining an Understanding of IT-Based System Controls

      • Assessing the Risks of Material Misstatement

      • Tests of Controls

      • Evidence When Services Are Outsourced

    • Designing Substantive Procedures with Computers

      • Using Audit Software: An Illustration

    • Chapter Summary

    • Key Terms Introduced or Emphasized in Chapter 8

    • Review Questions

    • Questions Requiring Analysis

    • Objective Questions

    • Problems

    • In-Class Team Case

  • Chapter 9: Audit Sampling

    • Comparison of Statistical and Nonstatistical Sampling

      • Selecting a Random Sample

      • Other Methods of Sample Selection

      • Stratification

      • Types of Statistical Sampling Plans

      • Allowance for Sampling Risk (Precision)

      • Sample Size

    • Audit Sampling for Tests of Controls

      • Sampling Risk for Tests of Controls

    • Attributes Sampling

      • Determine the Objective of the Test

      • Define the Attributes and Deviation Conditions

      • Define the Population

      • Specify the Risk of Assessing Control Risk Too Low and the Tolerable Deviation Rate

      • Estimate the Expected Population Deviation Rate

      • Determine the Sample Size

      • Select the Sample

      • Test the Sample Items

      • Evaluate the Sample Results

      • Document the Sampling Procedure

      • Detailed Illustration of Attributes Sampling

      • Other Statistical Attributes Sampling Approaches

      • Nonstatistical Attributes Sampling

    • Audit Sampling for Substantive Tests of Details

      • Sampling Risk for Substantive Tests of Details

      • Sample Size for Substantive Tests of Details

      • Variables Sampling Approaches Included in Modules 9A, 9B, and 9C

    • Chapter Summary

    • Key Terms Introduced or Emphasized in Chapter 9, Including Modules and Appendix

    • Review Questions

    • Questions Requiring Analysis

    • Objective Questions

    • Problems

    • In-Class Team Cases

    • Module 9A: Monetary Unit Sampling (MUS)

    • Determination of Sample Size

    • Controlling Sampling Risk

    • Method of Sample Selection

    • Evaluation of Sample Results

    • Illustration of MUS

    • Considerations in Using Monetary Unit Sampling

    • Questions and Problems for Module A

    • Objective Questions

    • In-Class Team Case

    • Module 9B: Classical Variables Sampling

    • Mean-Per-Unit

    • Determination of Sample Size

    • Evaluation of Sample Results

    • Illustration of Mean-per-Unit Estimation

    • Difference and Ratio Estimation

    • Illustration of Difference and Ratio Estimation

    • Questions and Problems for Module 9B

    • Review Questions

    • Questions Requiring Analysis

    • Objective Questions

    • Problems

    • Integrating Problem

    • Module 9C: Nonstatistical Sampling for Substantive Procedures

    • Illustration of Nonstatistical Sampling

    • Questions and Problems for Module 9C

    • Questions Requiring Analysis

    • Objective Questions

    • Review Questions

    • Problems

    • Appendix Audit Risk

    • Appendix Questions

  • Chapter 10: Cash and Financial Investments

    • Cash

      • Sources and Nature of Cash

      • The Auditors’ Objectives in the Audit of Cash

      • How Much Audit Time for Cash?

      • Internal Control over Cash Transactions

      • Internal Control over Cash Receipts

      • Internal Control over Cash Disbursements

      • Audit Documentation for Cash

    • Audit of Cash

      • Interim Audit Work on Cash

    • Financial Investments

      • The Need for Specialized Knowledge

      • The Auditors’ Objectives in Auditing Financial Investments

      • Internal Control over Financial Investments

      • Internal Control Questionnaire

    • Audit of Financial Investments

      • Risks of Material Misstatement of Financial Investments

      • Substantive Procedures for Financial Investments

    • Chapter Summary

    • Key Terms Introduced or Emphasized in Chapter 10

    • Review Questions

    • Questions Requiring Analysis

    • Objective Questions

    • Problems

    • In-Class Team Cases

    • Research and Discussion Case

    • Ethics Case

  • Chapter 11: Accounts Receivable, Notes Receivable, and Revenue

    • Receivables and Revenue

      • Sources and Nature of Accounts Receivable

      • Sources and Nature of Notes Receivable

      • The Auditors’ Objectives in Auditing Receivables and Revenue

      • Internal Control of Accounts Receivable and Revenue

      • Control Environment

      • Risk Assessment

      • Revenue Cycle—Accounting System and Control Activities

      • Monitoring

      • Internal Control over Notes Receivable

      • Audit Documentation for Receivables and Revenue

    • Audit of Receivables and Revenue

      • Interim Audit Work on Receivables and Revenue

    • Chapter Summary

    • Key Terms Introduced or Emphasized in Chapter 11

    • Review Questions

    • Questions Requiring Analysis

    • Objective Questions

    • Problems

    • In-Class Team Case

    • Ethics Cases

    • Appendix 11 AIllustrative Audit Case: Keystone Computers & Networks Inc.

    • Appendix 11A Problems

    • Part II: Consideration of Internal Control

    • Appendix 11 BIllustrative Audit Case: Keystone Computers & Networks Inc.

    • Part III: Substantive Tests—Accounts Receivable and Revenue

    • Appendix 11B Problems

  • Chapter 12: Inventories and Cost of Goods Sold

    • Inventories and Cost of Goods Sold

      • Sources and Nature of Inventories and Cost of Goods Sold

      • The Auditors’ Objectives in Auditing Inventories and Cost of Goods Sold

      • Internal Control over Inventories and Cost of Goods Sold

      • Control Environment

      • Risk Assessment

      • Monitoring

      • Purchases and Production Cycles—Accounting Systems and Control Activities

      • Audit Documentation for Inventories and Cost of Goods Sold

    • Audit of Inventories and Cost of Goods Sold

      • Problems Associated with Inventory of First-Year Audit Clients

    • Chapter Summary

    • Key Terms Introduced or Emphasized in Chapter 12

    • Review Questions

    • Questions Requiring Analysis

    • Objective Questions

    • Problems

    • In-Class Team Case

    • Ethics Case

    • Research and Discussion Case

  • Chapter 13: Property, Plant, and Equipment: Depreciation and Depletion

    • Property, Plant, and Equipment

      • The Auditors’ Objectives in Auditing Property, Plant, and Equipment

      • Contrast with Audit of Current Assets

      • Internal Control over Plant and Equipment

      • Audit Documentation

      • Initial Audits and Repeat Engagements

    • Audit of Property, Plant, and Equipment

    • Depreciation

      • The Auditors’ Perspective toward Depreciation

      • The Auditors’ Objectives in Auditing Depreciation

      • Audit Program—Depreciation Expense and Accumulated Depreciation

      • Testing the Client’s Provision for Depreciation

      • Examination of Natural Resources

    • Audit of Intangible Assets

      • Audit of Plant, Equipment, and Intangibles in Advance of the Balance Sheet Date

    • Chapter Summary

    • Key Terms Introduced or Emphasized in Chapter 13

    • Review Questions

    • Questions Requiring Analysis

    • Objective Questions

    • Problems

    • In-Class Team Case

  • Chapter 14: Accounts Payable and Other Liabilities

    • Accounts Payable

      • Sources and Nature of Accounts Payable

      • The Auditors’ Objectives in Auditing Accounts Payable

      • Internal Control over Accounts Payable

      • Audit Documentation for Accounts Payable

    • Audit of Accounts Payable

    • Other Liabilities

      • Amounts Withheld from Employees’ Pay

      • Sales Taxes Payable

      • Unclaimed Wages

      • Customers’ Deposits

      • Accrued Liabilities

      • Balance Sheet Presentation

      • Time of Examination

    • Chapter Summary

    • Key Terms Introduced or Emphasized in Chapter 14

    • Review Questions

    • Questions Requiring Analysis

    • Objective Questions

    • Problems

    • In-Class Team Case

    • Appendix 14A: Illustrative Audit Case: Keystone Computers & Networks Inc.

    • Part IV: Consideration of Internal Control

    • Appendix 14A Problems

  • Chapter 15: Debt and Equity Capital

    • Debt

      • Source and Nature of Debt

      • The Auditors’ Objectives in Auditing Debt

      • Assessment of the Inherent Risks Related to Debt

      • Internal Control over Debt

      • Audit Documentation

    • Audit of Debt

      • Time of Examination—Debt

    • Equity Capital

      • Sources and Nature of Owners’ Equity

      • The Auditors’ Objectives in Auditing Owners’ Equity

      • Internal Control over Owners’ Equity

      • Audit Documentation for Owners’ Equity

    • Audit Plan—Capital Stock

    • Retained Earnings and Dividends

      • Financial Statement Presentation of Stockholders’ Equity

      • Time of Examination—Stockholders’ Equity

    • Audit of Partnerships and Sole Proprietorships

    • Chapter Summary

    • Key Terms Introduced or Emphasized in Chapter 15

    • Review Questions

    • Questions Requiring Analysis

    • Objective Questions

  • Chapter 16: Auditing Operations and Completing the Audit

    • Auditing Operations

      • The Auditors’ Approach to Auditing Operations

      • Internal Control over Revenues and Expenses

    • Revenue

      • Relationship of Revenue to Balance Sheet Accounts

      • Miscellaneous Revenue

    • Expenses

      • Relationship of Expenses to Balance Sheet Accounts

      • Substantive Procedures for Selling, General, and Administrative Expenses

    • The Audit of Payroll

      • Internal Control over Payroll

      • Outsourcing the Payroll Function

      • Documentation of Internal Control for Payroll

      • Audit Plan for Payroll

      • Audit of the Statement of Cash Flows

    • Completing the Audit

      • Search for Unrecorded Liabilities

      • Review the Minutes of Meetings

      • Perform Final Analytical Procedures

      • Perform Procedures to Identify Loss Contingencies

      • Perform the Review for Subsequent Events

      • Obtain Representation Letter

      • Communicate Misstatements to Management

      • Evaluate Audit Findings

      • Review the Engagement

    • Responsibilities for Other Information

      • Other Information Included in Annual Reports

      • Required Supplementary Information

      • Supplementary Information in Relation to the Financial Statements as a Whole

      • Opinion Formulation and Report Issuance

      • Additional Communications

    • Post-Audit Responsibilities

      • The Auditors’ Subsequent Discovery of Facts Existing at the Date of Their Report

      • Subsequent Discovery of Omitted Audit Procedures

    • Chapter Summary

    • Key Terms Introduced or Emphasized in Chapter 16

    • Review Questions

    • Questions Requiring Analysis

    • Objective Questions

    • Problems

    • In-Class Team Case

    • Research and Discussion Case

    • Supplementary References

  • Chapter 17: Auditors’ Reports

    • Financial Statements and Audit Reports with Unmodified (Unqualified) Opinions

      • Financial Statements

      • Financial Statement Disclosures

      • Comparative Financial Statements

      • Audit Reports with Unmodified Opinions—Nonpublic Clients

      • Audit Reports with Unqualified Opinions—Public Clients

      • Additional Information Disclosed under PCAOB Form AP

    • Expression of an Opinion

    • Reports with an Unmodified Opinion and Additional Financial Statement–Related Information Included

      • Substantial Doubt about a Company’s Going-Concern Status

      • Generally Accepted Accounting Principles Not Consistently Applied

      • Additional Financial Statement-Related Information Added—Auditor Discretionary Circumstances

      • Group Financial Statements

    • Modified Opinions

      • Materially Misstated Financial Statements (“Departures from GAAP”)

      • Inability to Obtain Sufficient Appropriate Audit Evidence (Scope Limitation)

      • Effects of Opinion Modification on Reporting of Key (Critical) Audit Matters

    • Additional Reporting Issues

      • Two or More Report Modifications

      • Reporting on Comparative Financial Statements

      • Reports to the SEC

    • Chapter Summary

    • Key Terms Introduced or Emphasized in Chapter 17

    • Review Questions

    • Questions Requiring Analysis

    • Objective Questions

    • Problems

    • In-Class Team Cases

    • Research and Discussion Case

  • Chapter 18: Integrated Audits of Public Companies

    • Overview

    • Management’s Responsibility for Internal Control

      • Management’s Evaluation Process and Assessment

    • The Auditors’ Responsibility for Reporting on Internal Control in PCAOB Audits

      • Plan the Engagement

      • Use a Top-Down Approach to Identify Controls to Test

      • Test and Evaluate Design Effectiveness of Internal Control over Financial Reporting

      • Test and Evaluate Operating Effectiveness of Internal Control over Financial Reporting

      • Form an Opinion on the Effectiveness of Internal Control over Financial Reporting

      • Audit Report Modifications

      • Other Communication Requirements

      • Reporting on Whether a Previously Reported Material Weakness Continues to Exist

      • Integrated Audits for Nonpublic Companies

    • Chapter Summary

    • Key Terms Introduced or Emphasized in Chapter 18

    • Review Questions

    • Questions Requiring Analysis

    • Objective Questions

    • Problems

    • In-Class Team Cases

  • Chapter 19: Additional Assurance Services: Historical Financial Information

    • Audit-Based Services: Assurance on Additional Information

      • Reporting on Compliance with Aspects of Contractual Agreements or Regulatory Requirements in Connection with Audited Financial Statements

      • Letters for Underwriters

      • Summary Financial Statements

    • Auditing Financial Statements That Use a Financial Reporting Framework Other Than GAAP

      • Audits of Financial Statements Prepared in Accordance with Special-Purpose Financial Reporting Frameworks

      • Financial Statements Prepared Using a Financial Reporting Framework Generally Accepted in Another Country

    • Additional GAAS Audits and Other Types of Assurance Engagements

      • Single Financial Statements and Specific Elements, Accounts, or Items of Financial Statements

      • Audits of Personal Financial Statements

    • Reviews of Historical Financial Statements

      • SSARS Reviews of Nonpublic Companies (Nonissuers)

      • PCAOB and Auditing Standards Board Reviews of Interim Information

    • Compilation and Preparation of Historical Financial Statements

      • Compilation of Financial Statements

      • Preparation of Financial Statements

    • Chapter Summary

    • Key Terms Introduced or Emphasized in Chapter 19

    • Review Questions

    • Questions Requiring Analysis

    • Objective Questions

    • Problems

    • In-Class Team Case

    • Research and Discussion Case

    • Supplementary References

  • Chapter 20: Additional Assurance Services: Other Information

    • Assurance Services

      • The Demand for Assurance Services

    • Attestation Standards

      • The Criteria

      • Direct Reporting Without the Assertion

      • Attestation Risk and Materiality

      • The Character of the Engagement

    • Assurance Service Examples

      • Trust Services

      • System and Organization Controls (SOC) Engagements

      • Assurance on Sustainability Information

      • Assurance on Compliance

      • XBRL Engagements

      • Elder Care Services

      • Assurance on Prospective Financial Statements

      • Assurance on Management’s Discussion and Analysis

    • Future Assurance Services

    • Chapter Summary

    • Key Terms Introduced or Emphasized in Chapter 20

    • Review Questions

    • Questions Requiring Analysis

    • Objective Questions

    • Problems

    • In-Class Team Case

    • Research and Discussion Case

  • Chapter 21: Internal, Operational, and Compliance Auditing

    • Internal Auditing

      • What Is the Purpose of Internal Auditing?

      • Evolution of Internal Auditing

      • The Internal Auditors’ Role in Sarbanes-Oxley Compliance

      • Professional Standards of Internal Auditing

      • Certification of Internal Auditors

    • Operational Auditing

      • Objectives of Operational Audits

      • General Approach to Operational Audits

    • Compliance Auditing

      • Attesting to Compliance with Laws and Regulations

      • Compliance Reporting by Broker-Dealers under PCAOB Requirements

      • Compliance Auditing of Government Entities and Organizations Receiving Federal Financial Assistance

      • Compliance Auditing—A Summary

    • Chapter Summary

    • Key Terms Introduced or Emphasized in Chapter 21

    • Review Questions

    • Questions Requiring Analysis

    • Objective Questions

    • Problems

    • In-Class Team Case

    • Appendix 21A: International Standards for the Practice of Internal Auditing

    • Attribute Standards

    • Performance Standards

    • Glossary

  • Appendix

  • Index

Nội dung

whi47953 fm i xxxiv indd i 092420 07 34 AM Principles of Auditing Other Assurance Services Final PDF to printer whi47953 fm i xxxiv indd ii 092420 07 34 AM Final PDF to printer whi47953 fm i xxxiv indd iii 092420 07 34 AM Principles of Auditing Other Assurance Services Twenty second Edition O Ray Whittington CIA, CMA, CPA DePaul University Kurt Pany CFE (RET), CPA (RET) Arizona State University Final PDF to printer whi9808X fm ise indd iv 100120 05 28 PM PRINCIPLES OF AUDITING OTHE.

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