Test bank for Auditing & Assurance Services 5th edition by Timothy J. Louwers

Test bank for Auditing & Assurance Services 5th edition by Timothy J. Louwers

Test bank for Auditing & Assurance Services 5th edition by Timothy J. 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.

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PART ONE
The Contemporary Auditing Environment
1. Auditing and Assurance Services
2. Professional Standards

PART TWO
The Financial Statement Audit
3. Engagement Planning;
4. Management Fraud and Audit Risk
5. Risk Assessment: Internal Control Evaluation
6. Employee Fraud and the Audit of Cash
7. Revenue and Collection Cycle
8. Acquisition and Expenditure Cycle;
9. Production Cycle;
10. Finance and Investment Cycle
11. Completing the Audit
12. Reports on Audited Financial Statements

PART THREE
Stand-Alone Modules
A. Other Public Accounting Services
B. Professional Ethics
C. Legal Liability
D. Internal Audits, Governmental Audits, and Fraud Examinations
E. Attributes Sampling
F. Variables Sampling
G. Data and Analytics in Auditing
H. Auditing and Information Technology

CASES

Test bank for Auditing & Assurance Services 5th edition by Timothy J. Louwers