Test Bank for Auditing and Assurance Services 5th Edition Timothy Louwers
Test Bank for Auditing and Assurance Services 5th Edition Timothy Louwers
Its been written so that it is current with all issues inherent in accounting and auditing practice, particularly in public accounting firms including coverage of the creation of the Public Companies Accounting Oversight Board, the passage of the Sarbanes-Oxley Act, and all of the major pronouncements issued by the AICPA. The text is also designed to provide flexibility for instructors; the twelve chapters focus on the auditing process while the eight modules provide additional topics that can be taught at the instructors discretion without interrupting the flow of the text.
Table of Contents
Ch. 1 Auditing and assurance services 1
Ch. 2 Professional standards 32
Ch. 3 Management fraud and audit risk 60
Ch. 4 Engagement planning 99
Ch. 5 Internal control evaluation 145
Ch. 6 Employee fraud and audit of cash 200
Ch. 7 Revenue and collection cycle 248
Ch. 8 Acquisition and expenditure cycle 291
Ch. 9 Production cycle 326
Ch. 10 Finance and investment cycle 359
Ch. 11 Completing the audit 396
Ch. 12 Reports on audited financial statements 428
Module A Assurance and other public accounting services 496
Module B Professional ethics 534
Module C Legal liability 584
Module D Internal, governmental, and fraud audits 623
Module E Overview of sampling 665
Module F Attribute sampling 702
Module G Variables sampling 743
Module H Information systems auditing
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Test Bank for Auditing and Assurance Services 5th Edition Timothy Louwers
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