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Auditing & Assurance Services with Connect Plus Access Code 6th ed. [Kietas viršelis]

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(James Madison University), (Univ of Kentucky Lexington), (Northern Illinois University), (James Madison University), (Bentley University)
  • Formatas: Hardback, aukštis x plotis x storis: 282x224x38 mm, weight: 1996 g
  • Išleidimo metai: 24-Feb-2014
  • Leidėjas: Irwin/McGraw-Hill
  • ISBN-10: 1259276856
  • ISBN-13: 9781259276859
Kitos knygos pagal šią temą:
Auditing & Assurance Services with Connect Plus Access Code 6th ed.Didesnis paveikslėlis
  • Formatas: Hardback, aukštis x plotis x storis: 282x224x38 mm, weight: 1996 g
  • Išleidimo metai: 24-Feb-2014
  • Leidėjas: Irwin/McGraw-Hill
  • ISBN-10: 1259276856
  • ISBN-13: 9781259276859
Kitos knygos pagal šią temą:
Pastovi nuoroda: https://www.kriso.lt/db/9781259276859.html
PART ONE THE CONTEMPORARY AUDITING ENVIRONMENT
Chapter 1 Auditing and Assurance Services
1(38)
User Demand for Reliable Information
2(2)
Information and Information Risk
2(2)
Auditing, Attestation, and Assurance Services
4(7)
Definition of Financial Statement Auditing
4(2)
Attestation Engagements
6(2)
Assurance Services
8(1)
Examples of Assurance Services
9(2)
Management's Financial Statement Assertions
11(6)
Existence or Occurrence (Existence, Occurrence)
12(2)
Rights and Obligations (Rights and Obligations)
14(1)
Completeness (Completeness, Cutoff)
14(1)
Valuation and Allocation (Accuracy or Valuation)
14(1)
Presentation and Disclosure (Classification, Understandability)
15(1)
Importance of Assertions
16(1)
Professional Skepticism
17(3)
Public Accounting
20(3)
Assurance Services
21(1)
Tax Services
22(1)
Consulting and Advisory Services
23(1)
Other Kinds of Engagements and Information Professionals
23(3)
Internal Auditing
24(1)
Governmental Auditing
24(1)
Regulatory Auditors
25(1)
Become a Professional and Get Certified!
26(4)
Education
26(1)
Examination
26(1)
Experience
27(1)
State Certificate and License
28(1)
Skill Sets and Your Education
29(1)
Summary
30(1)
Key Terms
30(1)
Multiple-Choice Questions for Practice and Review
31(4)
Exercises and Problems
35(4)
Chapter 2 Professional Standards
39(38)
Introduction
40(1)
Generally Accepted Auditing Standards (GAAS)
41(4)
Fundamental Principle: Responsibilities
45(4)
Fundamental Principle: Performance
49(7)
Fundamental Principle: Reporting (AU 700, AU 705, AS 1, AS 5)
56(2)
Evaluating the Quality of Public Accounting Firms' Practices
58(5)
System of Quality Control
58(2)
PCAOB Inspection of Firms
60(3)
Summary
63(1)
Key Terms
63(1)
Multiple-Choice Questions for Practice and Review
64(4)
Exercises and Problems
68(7)
Appendix 2A Referencing Professional Standards
75(2)
PART TWO THE FINANCIAL STATEMENT AUDIT
Chapter 3 Engagement Planning
77(41)
Introduction
78(1)
Pre-Engagement Activities (AU 300, AS 10)
78(6)
Client Acceptance or Continuance
79(2)
Compliance with Independence and Ethical Requirements
81(1)
Engagement Letters
82(2)
Audit Plan (AU 300, AS 10)
84(4)
Staffing the Audit Engagement
85(1)
Considering the Work of Internal Auditors (AU 610)
85(1)
Using the Work of an Audit Specialist (AU 620)
86(1)
Use of IT Auditors
87(1)
Time Budget
87(1)
Materiality (AU 320, AS 11)
88(4)
Materiality Calculation
90(2)
Audit Procedures for Obtaining Audit Evidence (AU 500, AS 15)
92(8)
1 Inspection of Records and Documents
94(3)
2 Inspection of Tangible Assets
97(1)
3 Observation
97(1)
4 Inquiry
97(1)
5 Confirmation
98(1)
6 Recalculation
98(1)
7 Reperformance
98(1)
8 Analytical Procedures
98(2)
Planning in a Computerized Environment
100(5)
Effect of Client's Computerized Processing on Audit Planning
101(4)
Audit Documentation (AU 230, AS 3)
105(5)
Permanent Files
106(1)
Current Files
106(1)
Audit Documentation Arrangement and Indexing
107(3)
Summary
110(1)
Key Terms
110(1)
Multiple-Choice Questions for Practice and Review
111(4)
Exercises and Problems
115(3)
Chapter 4 Management Fraud and Audit Risk
118(53)
Introduction
119(1)
Management's Responsibility for Risk Management
120(3)
Enterprise Risk Management
120(3)
Auditor's Risk Assessment (AU 315, AS 12)
123(7)
Fraud (AU 240, AU 316)
124(2)
Types of Fraud
126(2)
Other Definitions Related to Fraud
128(2)
The Audit Risk Model (AU 320, AS 8)
130(4)
Audit Risk
130(1)
Inherent Risk
130(1)
Control Risk
130(1)
Detection Risk
131(1)
Risk Model---A Summary
131(3)
Assessing Inherent Risk---"What Could Go Wrong?" (AU 315, AS 12)
134(6)
Understanding the Client's Business and Its Environment
136(1)
Industry, Regulatory, and Other External Factors
136(1)
The Nature of the Company
137(1)
Related Parties
138(1)
Selection and Application of Accounting Principles, Including Related Disclosures
138(1)
Company Objectives, Strategies, and Related Business Risks
139(1)
Company Performance Measures
139(1)
Gathering Information, Assessing and Responding to Risks
140(9)
General Business Sources
140(1)
Company Sources
140(1)
Information from Client Acceptance or Continuance Evaluation, Audit Planning, Past Audits, and Other Engagements
140(1)
Preliminary Analytical Procedures (AU 520, AU 329)
141(5)
Audit Team Discussions (Brainstorming)
146(1)
Inquiry of Audit Committee, Management, and Others within the Company
146(1)
Assessing Risk Factors
147(1)
Respond to Significant Risks (AU 330, AS 15)
147(1)
Evaluate Accumulated Results of Audit Procedures
148(1)
Communicate Fraud Risks
148(1)
Document Risk Assessment
149(1)
Auditors' Responsibilities for Noncompliance with Laws and Regulations (AU 350, AS 17)
149(2)
Audit Strategy Memorandum
151(1)
Summary
152(1)
Key Terms
152(1)
Multiple-Choice Questions for Practice and Review
153(5)
Exercises and Problems
158(9)
Appendix 4A Selected Financial Ratios
167(1)
Appendix 4B Sample Audit Memorandum
168(3)
Chapter 5 Risk Assessment: Internal Control Evaluation
171(50)
Introduction
172(1)
Internal Control Defined
173(1)
Management versus Auditors' Responsibility for Internal Control
174(4)
Auditors' Internal Control Responsibilities
175(3)
Components of Internal Control
178(9)
Control Environment
178(2)
Risk Assessment
180(1)
Control Activities
181(4)
Information and Communication
185(1)
Monitoring
186(1)
Internal Control Evaluation
187(11)
Phase 1 Understand and Document the Client's Internal Control
188(6)
Phase 2 Assess the Control Risk (Preliminary)
194(1)
Phase 3 Identify Controls to Test and Perform Tests of Controls
194(4)
Responsibilities in Public Company Audits Required by PCAOB Auditing Standard No. 5
198(4)
Requirements
198(4)
Auditor Reports on Internal Control over Financial Reporting
202(1)
Modifications to the Auditors' Standard Report on Internal Control over Financial Reporting
202(6)
Material Weaknesses in the Entity's Internal Control over Financial Reporting
204(1)
Effect of an Adverse Opinion on Internal Control on the Auditor's Opinion on the Financial Statements
205(1)
Restriction on the Scope of the Engagement
205(1)
Other Report Modifications
206(2)
Internal Control Communications
208(1)
Summary
209(1)
Key Terms
210(1)
Multiple-Choice Questions for Practice and Review
211(4)
Exercises and Problems
215(5)
Appendix 5A Audit Plan
220(1)
Chapter 6 Employee Fraud and the Audit of Cash
221(49)
Employee Fraud Overview
222(4)
Employee Fraud Red Flags
223(1)
Characteristics of Fraudsters
224(2)
The Fraud Triangle (AU 315, AS 12)
226(2)
Motivation
226(1)
Opportunity
227(1)
Rationalization
228(1)
Fraud Prevention
228(4)
Managing People Pressures in the Workplace
229(1)
Internal Control Activities and Employee Monitoring
229(2)
Integrity by Example and Enforcement
231(1)
Cash Internal Control Considerations
232(5)
Control Activities for Cash Receipts
232(3)
Tests of Controls over Cash Receipts
235(1)
Control Considerations for Cash Disbursements
235(1)
Tests of Controls over Cash Disbursements
236(1)
Risk of Material Misstatement at the Relevant Assertion Level
236(1)
Audit Evidence Used to Test Cash
237(4)
Cash Receipts Journal
237(1)
Cash Disbursements Journal
238(1)
Bank Reconciliations
238(1)
Canceled Checks
238(2)
Bank Statements
240(1)
The Audit of Cash
241(6)
Bank Reconciliation
241(4)
Schedule of Interbank Transfers
245(1)
Proof of Cash
246(1)
Audit Cases: More Schemes and Ways to Detect Them
247(2)
"Extended Procedures" to Detect Fraud
249(3)
Summary
252(1)
Key Terms
253(1)
Multiple-Choice Questions for Practice and Review
254(3)
Exercises and Problems
257(10)
Appendix 6A Internal Control Questionnaires
267(2)
Appendix 6B Audit Plans
269(1)
Chapter 7 Revenue and Collection Cycle
270(49)
Introduction
271(1)
Overall Audit Approach for the Revenue and Collection Cycle
271(2)
Inherent Risks in the Revenue and Collection Cycle
273(3)
Revenue Recognition
273(2)
Collectability of Accounts Receivable
275(1)
Customer Returns and Allowances
275(1)
Revenue and Collection Cycle: Typical Activities
276(5)
Entity-Level Controls
276(1)
Receiving and Processing Customer Orders, Including Credit Granting
277(1)
Delivering Goods and Services to Customers
278(1)
Billing Customers and Accounting for Accounts Receivable
278(1)
Audit Evidence in Management Reports and Data Files
279(2)
Control Risk Assessment
281(4)
Control Considerations
281(1)
Tests of Controls
282(2)
Summary: Control Risk Assessment
284(1)
Substantive Procedures in the Revenue and Collection Cycle
285(9)
Analytical Procedures
286(1)
Confirmation of Accounts and Notes Receivable
287(4)
Alternative Procedures
291(1)
Review for Collectability
291(1)
Cutoff and Sales Returns
292(1)
Rights and Obligations
292(1)
Presentation and Disclosure
293(1)
Some Notes about Confirmations
293(1)
Audit Risk Model Summary
294(1)
Audit Cases: Extended Audit Procedures (AU 240)
294(8)
Dual-Purpose Nature of Accounts Receivable Confirmations
294(8)
Summary
302(1)
Key Terms
302(1)
Multiple-Choice Questions for Practice and Review
303(4)
Exercises and Problems
307(8)
Appendix 7A Internal Control Questionnaires
315(2)
Appendix 7B Audit Plan
317(2)
Chapter 8 Acquisition and Expenditure Cycle
319(53)
Introduction
320(1)
Inherent Risks in the Acquisition and Expenditure Cycle
321(2)
Acquisition and Expenditure Cycle: Typical Activities
323(2)
Purchasing Goods and Services
324(1)
Receiving the Goods or Services
325(1)
Recording the Asset or Expense and Related Liability
325(1)
Audit Evidence in Management Reports and Data Files
325(2)
Open Purchase Orders
325(1)
Unmatched Receiving Reports
325(1)
Unmatched Vendor Invoices
326(1)
Accounts (Vouchers) Payable Trial Balance
326(1)
Purchases Journal
326(1)
Fixed Asset Reports
326(1)
Control Risk Assessment
327(4)
Entity-Level Controls
327(1)
Control Considerations
327(1)
Custody
328(1)
Periodic Reconciliation
328(2)
Tests of Controls
330(1)
Summary: Control Risk Assessment
330(1)
Substantive Procedures in the Acquisition and Expenditure Cycle
331(6)
The Completeness Assertion
331(2)
Auditing Other Accounts in the Acquisition and Expenditure Cycle
333(4)
Other Expenses
337(1)
Presentation and Disclosure
337(1)
Audit Risk Model Summary
337(1)
Finding Fraud Signs in Accounts Payable
338(1)
Fraud Cases: Extended Audit Procedures (AU 320)
339(3)
Audit Issues in the Expense and Acquisition Cycle
342(2)
Summary
344(1)
Key Terms
344(1)
Multiple-Choice Questions for Practice and Review
345(2)
Exercises and Problems
347(8)
Appendix 8A Internal Control Questionnaires
355(3)
Appendix 8B Audit Plans
358(2)
Appendix 8C The Payroll Cycle
360(12)
Chapter 9 Production Cycle
372(42)
Phar-Mor Inc.
373(1)
Inherent Risks in the Production Cycle
374(1)
Typical Activities in the Production Cycle
374(4)
Sales Forecasts
375(1)
Production Planning
376(1)
Production
377(1)
Inventory Control
377(1)
Cost Accounting
377(1)
Audit Evidence in Management Reports and Files
378(2)
Sales Forecast
378(1)
Inventory Reports
379(1)
Production Plans and Reports
379(1)
Control Risk Assessment
380(5)
Entity-Level Controls
381(1)
Control Considerations
381(1)
Custody
381(1)
Internal Control Questionnaire
382(1)
Tests of Controls
382(2)
Direction of Tests of Controls
384(1)
Summary: Control Risk Assessment
384(1)
Substantive Procedures in the Production Cycle
385(9)
Analytical Procedures
385(1)
Physical Inventory Observation
386(5)
Pricing and Compilation
391(1)
Inventory---A Ripe Field for Fraud
392(1)
Accounting Firm Tips
393(1)
Presentation and Disclosure Assertions
393(1)
Audit Risk Model Summary
394(1)
Fraud Case: Extended Audit Procedures (AU 240)
395(1)
Summary
396(2)
Key Terms
398(1)
Multiple-Choice Questions for Practice and Review
398(4)
Exercises and Problems
402(8)
Appendix 9A Internal Control Questionnaires
410(2)
Appendix 9B Audit Plans
412(2)
Chapter 10 Finance and Investment Cycle
414(46)
Introduction
415(1)
Inherent Risks in the Finance and Investment Cycle
416(4)
Fair Market Value
417(1)
Lease Accounting
418(1)
Loan Covenants
418(1)
Related-Party Transactions
419(1)
Complex Transactions
419(1)
Impairments
419(1)
Presentation and Disclosure
420(1)
Finance and Investment Cycle: Typical Activities
420(7)
Financing the Entity through Debt and Stockholder Equity
421(1)
Financial Planning
421(1)
Raising Capital
421(3)
Investing Transactions: Investments and Intangibles
424(3)
Control Risk Assessment
427(4)
Control Considerations
427(1)
Control over Accounting Estimates
428(1)
Authorization
429(1)
Record Keeping
429(1)
Custody
429(1)
Summary: Control Risk Assessment
430(1)
Financing Activities: Assertions and Substantive Procedures
431(3)
Long-Term Liabilities and Related Accounts
431(2)
Stockholders' Equity: Substantive Procedures
433(1)
Investing Activities: Assertions and Substantive Procedures
434(4)
Derivative Instruments, Hedging Activities, and Investments in Securities (AU 332)
435(1)
Auditing Fair Value Measurements (AU 328)
435(3)
Fraud Cases: Extended Audit Procedures (AU 316)
438(4)
Summary
442(2)
Key Terms
444(1)
Multiple-Choice Questions for Practice and Review
444(4)
Exercises and Problems
448(7)
Appendix 10A Internal Control Questionnaires
455(2)
Appendix 10B Substantive Audit Plans
457(3)
Chapter 11 Completing the Audit
460(41)
Introduction
461(2)
Audit Timeline
463(1)
Procedures Performed during Fieldwork
464(14)
Completing Substantive Procedures
464(2)
Attorney Letters
466(4)
Written Representations
470(2)
Ability to Continue as a Going Concern
472(2)
Adjusting Entries and Financial Statement Disclosure
474(2)
Audit Documentation Review
476(2)
Subsequent Events and Subsequently Discovered Facts
478(3)
Subsequent Events
478(1)
Subsequently Discovered Facts
479(2)
Responsibilities Following the Audit Report Release Date
481(4)
Omitted Procedures
481(1)
Communications with Individuals Charged with Governance (AU 260, AU 265, AS 16)
482(1)
Management Letter
483(1)
Summary of Audit Communications
484(1)
Summary
485(1)
Key Terms
485(1)
Multiple-Choice Questions for Practice and Review
486(3)
Exercises and Problems
489(12)
Chapter 12 Reports on Audited Financial Statements
501(45)
Introduction
502(1)
Overview of Auditors' Reports
503(5)
The Standard Report
504(2)
Auditors' Reports for Public Entities
506(1)
Types of Opinions
507(1)
Conditions That Require Modifications to the Auditors' Standard (Unmodified) Report
508(6)
Departures from GAAP
508(2)
Scope Limitations
510(4)
Audits of Group Financial Statements (AU 600)
514(3)
Auditors' Reports Referencing Other Matters Encountered During The Audit
517(4)
Consistency (AS 6, AU 708)
517(1)
"Going-Concern" Uncertainties (AU 570)
518(2)
Other Information Accompanying Audited Financial Statements (AU 720)
520(1)
Required Supplementary Information (AU 730)
520(1)
Other Modifications
520(1)
Summary: Emphasis-of-Matter and Other-Matter Paragraphs
521(1)
Other Reporting Topics
521(5)
Comparative Financial Statements
521(3)
Summary Financial Statements (AU 810)
524(1)
Supplementary Information (AU 725)
525(1)
Disclaimers of Opinion
525(1)
The Future of Audit Reporting
526(1)
Summary
527(2)
Key Terms
529(1)
Multiple-Choice Questions for Practice and Review
530(2)
Exercises and Problems
532(14)
PART THREE STAND-ALONE MODULES
Module A Other Public Accounting Services
546(2)
Introduction
548(1)
Attestation Engagements
548(11)
Introduction to Attestation Engagements
548(3)
Applying Agreed-Upon Procedures (AT 201)
551(1)
Financial Forecasts and Projections (AT 301) and Pro Forma Financial Information (AT 401)
551(2)
An Examination of an Entity's Internal Control over Financial Reporting That Is Integrated with an Audit of Its Financial Statements (AT 501)
553(1)
Compliance Attestation (AT 601)
554(1)
Management's Discussion and Analysis (AT 701)
555(1)
Service Organizations (AT 801)
555(4)
Unaudited Financial Statements: Reviews and Compilations
559(7)
Review Services
559(1)
Compilation Services
560(2)
Other Review and Compilation Topics
562(2)
Summary of Audits, Reviews, and Compilations
564(1)
Responsibilities Related to Reporting on Interim Financial Information (AU 930)
565(1)
Report on Interim Information in a Company's Annual Report
565(1)
Other Topics: Special and Restricted-Use Reports
566(6)
Specified Elements, Accounts, or Items (AU 805)
566(2)
Special Purpose Frameworks
568(2)
Reports on Application of Requirements of an Appropriate Financial Reporting Framework (AU 915)
570(2)
Assurance Services
572(4)
Why Develop New Assurance Services?
572(1)
Definition: Assurance Services
573(1)
eXtensible Business Reporting Language (XBRL)
573(1)
Enhanced Business Reporting
573(1)
Trust Services
574(1)
Sustainability Reporting
575(1)
Summary
576(1)
Key Terms
577(1)
Multiple-Choice Questions for Practice and Review
578(3)
Exercises and Problems
581(7)
Module B Professional Ethics
588(1)
Introduction
589(1)
General Ethics
590(1)
An Ethical Decision Process
591(1)
Philosophical Principles in Ethics
592(3)
The Imperative Principle
593(1)
The Principle of Utilitarianism
594(1)
Virtue Ethics
594(1)
Ethical Codes of Conduct
595(4)
U.S. Securities and Exchange Commission (SEC)
596(1)
The Public Company Accounting Oversight Board (PCAOB)
596(1)
The International Federation of Accountants (IFAC)
597(1)
The Professional Ethics Executive Committee (PEEC) of the American Institute of CPAs (AICPA)
597(2)
An Emphasis on Independence
599(10)
American Institute of Certified Public Accountants
599(6)
SEC and PCAOB Independence Rules
605(3)
Other Effects of Sarbanes-Oxley on Auditor Independence
608(1)
Governmental Accountability Office (GAO) Independence Requirements
608(1)
AICPA Rules of Conduct: Integrity and Objectivity, Responsibilities to Clients, and Other Responsibilities
609(10)
Rule 102 Integrity and Objectivity
609(2)
Rule 201 General Standards
611(1)
Rule 202 Compliance with Standards
611(1)
Rule 203 Accounting Principles
611(1)
Rule 301 Confidential Client Information
612(2)
Rule 302 Contingent Fees
614(1)
Rule 501 Acts Discreditable
615(1)
Rule 502 Advertising and Other Forms of Solicitation
615(1)
Rule 503 Commissions and Referral Fees
616(1)
Rule 505 Form of Organization and Name
617(1)
The International Ethics Standards Board for Accountants (IESBA) Code
618(1)
Consequences of Violating the Code of Professional Conduct
619(3)
Self-Regulatory Discipline
619(1)
Public Regulation Discipline
620(2)
Summary
622(1)
Key Terms
622(1)
Multiple-Choice Questions for Practice and Review
623(4)
Exercises and Problems
627(8)
Module C Legal Liability
635(2)
The Legal Environment
637(2)
Liability under Common Law
639(7)
Liability to Clients
639(1)
Liability to Third Parties
640(5)
Liability for Compilation and Review Services
645(1)
Liability under Statutory Law
646(1)
The Securities Act of 1933 (Securities Act)
647(3)
Section 11 Civil Liability
647(1)
Auditors' Defenses under the Securities Act
648(1)
Section 13 Statute of Limitations
649(1)
Section 17 Antifraud
649(1)
Section 24 Criminal Liability
649(1)
The Securities Exchange Act of 1934 (Securities Exchange Act)
650(4)
Section 10 and Rule 10(b)-5 Antifraud
650(2)
Section 18 Civil Liability
652(1)
Auditors' Defenses under the Securities Exchange Act
652(1)
Section 32 Criminal Liability
653(1)
Foreign Corrupt Practices Act (FCPA)
653(1)
Summary of Auditors' Liability to Clients and Third Parties
654(2)
The Changing Landscape of Auditors' Liability
656(7)
Sarbanes-Oxley
657(1)
Racketeer Influenced and Corrupt Organizations Act
658(1)
Aiding and Abetting
658(1)
Organization of Accounting Firms as Limited Liability Partnerships
659(1)
Proportionate Liability
659(1)
Class Action Suits
660(1)
Auditors' Liability Caps
661(1)
Other Developments
662(1)
Summary
663(1)
Key Terms
663(2)
Multiple-Choice Questions for Practice and Review
665(4)
Exercises and Problems
669(10)
Module D Internal Audits, Governmental Audits, and Fraud Examinations
679(1)
Introduction
680(1)
"External," Governmental, and Internal Audits
681(1)
Internal Audits
681(10)
Independence (IIA Standards 1100 and 1110)
682(2)
Value-Added Audit
684(1)
Scope of Service
685(4)
Internal Audit Standards
689(1)
Internal Audit Reports
690(1)
Governmental Audits
691(10)
Types of Governmental Audits
693(1)
Audit Procedures---Economy, Efficiency, and Program Results Audits
694(2)
GAO Government Auditing Standards
696(1)
Single Audit Act of 1984 and Amendments of 1986
697(1)
GAO Audit Reports
698(3)
Fraud Examinations
701(4)
The Art of Fraud Examinations
702(1)
Fraud Examiner Responsibilities
703(2)
Building a Fraud Case
705(1)
Protecting the Evidence
705(1)
Obtaining Litigation Support
705(1)
Summary
705(2)
Key Terms
707(1)
Multiple-Choice Questions for Practice and Review
707(3)
Exercises and Problems
710(9)
Module E Overview of Sampling
719(1)
Introduction
719(1)
What Is Sampling?
720(4)
When Should Sampling Be Used?
720(1)
Sampling Risk versus Nonsampling Risk
721(2)
Statistical Sampling versus Nonstatistical Sampling
723(1)
The Basic Steps Involved with Sampling
724(6)
Planning
725(1)
Performing
725(3)
Step 7 Evaluate the Sample Results
728(1)
Documenting the Sampling Procedure
729(1)
Use of Sampling in the Audit
730(6)
Attributes Sampling
730(3)
Variables Sampling
733(2)
Summary: Sampling Risks for Audit Sampling
735(1)
An Overview of Audit Sampling
736(3)
Planning
736(1)
Performing
736(2)
Evaluating
738(1)
Documenting the Sampling Procedure
738(1)
Summary
739(1)
Key Terms
739(2)
Multiple-Choice Questions for Practice and Review
741(3)
Exercises and Problems
744(9)
Module F Attributes Sampling
753(1)
Introduction
753(1)
Planning
754(3)
Step 1 Determining the Objective of Sampling
754(1)
Step 2 Defining the Deviation Conditions
755(1)
Step 3 Defining the Population
755(2)
Performing
757(8)
Step 4 Determining Sample Size "Factors to Consider"
757(6)
Step 5 Selecting the Sample
763(1)
Step 6 Measuring Sample Items
764(1)
Step 7 Evaluating Sample Results
765(5)
Calculating the Upper Limit Rate of Deviation
765(3)
Making the Evaluation Decision
768(1)
Qualitative Evaluation of Deviations
769(1)
Documenting
770(1)
Sequential Sampling and Discovery Sampling
771(1)
Nonstatistical Attributes Sampling
772(2)
Summary
774(1)
Key Terms
775(1)
Multiple-Choice Questions for Practice and Review
775(4)
Exercises and Problems
779(12)
Appendix F.A AICPA Sample Size Tables
791(2)
Appendix F.B Sample Selection Methods
793(2)
Appendix F.C AICPA Sample Evaluation Tables
795(1)
Module G Variables Sampling
796(1)
Introduction
797(1)
Definition of Variables Sampling
797(1)
Sampling in Substantive Procedures: Monetary Unit Sampling (MUS)
798(13)
Steps 1-3 Planning
799(1)
Step 4 Determining Sample Size
800(4)
Step 5 Selecting the Sample
804(2)
Step 6 Measuring Sample Items
806(1)
Step 7 Evaluating Sample Results
807(4)
Classical Variables Sampling
811(6)
Steps 1-3 Planning
812(1)
Step 4 Determining Sample Size
812(3)
Step 5 Selecting the Sample
815(1)
Step 6 Measuring Sample Items
815(1)
Step 7 Evaluating Sample Results
815(2)
Other Approaches to Classical Variables Sampling
817(1)
MUS versus Classical Variables Sampling
817(1)
Nonstatistical Sampling
818(1)
Variables Sampling: Documenting
819(1)
Summary
820(1)
Key Terms
821(1)
Multiple-Choice Questions for Practice and Review
822(3)
Exercises and Problems
825(13)
Appendix G.A Using the Audit Risk Model to Determine TD Risk
838(2)
Module H Auditing and Information Technology
840(1)
Introduction
841(1)
Information Technology (IT) Systems
842(2)
Reliance on IT Controls
844(12)
General Controls
845(6)
Automated Application Controls
851(2)
Output Controls
853(3)
Assessing Control Risk in an IT Environment
856(2)
Testing Controls in an IT Environment
858(1)
End-User Computing and Other Environments
859(3)
End-User Computing Control Considerations
860(1)
Service Organizations
861(1)
Computer Abuse and Computer Fraud
862(3)
Preventive, Detective, and Damage-Limiting Controls
864(1)
Computer Forensics
865(1)
Summary
865(1)
Key Terms
866(1)
Multiple-Choice Questions for Practice and Review
867(2)
Exercises and Problems
869
Cases
Andersen: An Obstruction of Justice?
1(4)
PTL Club---The Harbinger of Things to Come?
5(6)
GM: Running on Empty?
11(3)
Unhealthy Accounting at HealthSouth
14(3)
KPMG: How Many Firms?
17(3)
Something Went Sour at Parmalat
20(3)
GE: How Much Are Auditors Paid?
23(3)
Satyam Computer Services Ltd.---India's Enron
26
Index 1