Auditing and assurance services

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Language: Anglais

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872 p. · 21.6x27.6 cm · Paperback
Preface xi

PART 1 The Auditing Profession

1. The Demand for Audit and Other Assurance Services 3
Learning Objectives 3
Nature of Auditing 4
Distinction Between Auditing and Accounting 6
Economic Demand for Auditing 6
Assurance Services 8
Types of Audits 13
Types of Auditors 15
Certified Public Accountant 17
Summary 18
Essential Terms 18
Review Questions 19
Multiple Choice Questions from CPA Examinations 20
Discussion Questions and Problems 21
Internet Problem 1-1: Sarbanes-Oxley Act Internal Control Reporting
Requirements 24
2. The CPA Profession 25
Learning Objectives 25
Certified Public Accounting Firms 26
Activities of CPA Firms 27
Structure of CPA Firms 28
Sarbanes-Oxley Act and Public Company Accounting Oversight
Board 30
Securities and Exchange Commission 31
American Institute of Certified Public Accountants (AICPA) 32
Generally Accepted Auditing Standards 33
Statements on Auditing Standards 36
International Standards on Auditing 37
Quality Control 37
Summary 39
Essential Terms 40
Review Questions 41
Multiple Choice Questions from CPA Examinations 41
Discussion Questions and Problems 43
Internet Problem 2-1: International Auditing and Assurance
Standards Board 44
3. Audit Reports 45
Learning Objectives 45
Standard Unqualified Audit Report 46
Combined Reports on Financial Statements and Internal Control Over
Financial Reporting Under Section 404 of the Sarbanes-Oxley
Act 49
Unqualified Audit Report with Explanatory Paragraph or Modified
Wording 51
Departures from an Unqualified Audit Report 55
Materiality 56
...