Auditing, Assurance Services, and Forensics A Comprehensive Approach /

This book provides a comprehensive presentation of auditing theory and practice. It simplifies audit concepts often considered abstract or vague to many. Written in a clear, concise, and understandable manner, the book covers the often uncovered and daring area of forensic auditing and analyses the...

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Hlavní autor: Lessambo, Felix I. (Autor)
Médium: Elektronický zdroj E-kniha
Jazyk:angličtina
Vydáno: Cham : Springer International Publishing, 2018.
Vydání:1st ed. 2018.
Témata:
Accounting.
Bookkeeping .
ISBN:9783319905211
On-line přístup: Získat plný text
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Obsah:
  • Part 1. Audit Framework, Profession, and Standards
  • Chapter 1. Overview, History, and Overall objectives of Auditing
  • Chapter 2. The Audit Profession: The US Sarbanes-Oxley Act
  • Chapter 3. The International Auditing and Assurance Standards Board
  • Chapter 4. Generally Accepted Auditing Standards, Audit Planning & Engagement Quality Review
  • Chapter 5. Other Engagements, Reports, and Accounting Services
  • Chapter 6. Agreed-Upon Procedures
  • Chapter 7. Professional Standards: Independence, Integrity, and Objectivity
  • Part 2. Audit Planning
  • Chapter 8. Audit Planning, Testing and Materiality
  • Part 3. Audit Evidence Processing
  • Chapter 9. Audit Evidence and Documentation
  • Chapter 10. Audit Risks: Identification and Procedures
  • Chapter 11. Audit Sampling
  • Chapter 12. Auditing Accounting Estimates, Including Fair Value Accounting Estimates
  • Chapter 13. Related Party Transactions
  • Chapter 14. Significant Unusual Transactions
  • Chapter 15. Subsequent Events; and Going Concern
  • Chapter 16. Reporting on Condensed Financial Statements, Selected Financial Data, and Supplemental Information
  • Chapter 17. Consideration of Fraud and of Internal Control Over Financial Reporting Audit
  • Chapter 18. Financial Statements' Audit
  • Chapter 19. The Integrated Audit Process
  • Chapter 20. Audits of Group Financial Statements
  • Chapter 21. Communications with Audit Committees
  • Chapter 22. Audit Tools: Financial Ratios Analysis
  • Chapter 23. Corporate Governance, Accounting, and Auditing Scandals
  • Chapter 24. Auditor Legal Liability
  • Chapter 25. Forensic Auditing
  • Answers to Chapter Questions.

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