Sale!

Auditing A Risk Based-Approach to Conducting a Quality Audit 10th Edition Johnstone Test Bank

Original price was: $50.00.Current price is: $26.99.

Auditing A Risk Based-Approach to Conducting a Quality Audit 10th Edition Johnstone Test Bank.

Download sample

Categories: Accounting, Test Bank Tags: 10th Edition, Auditing A Risk Based-Approach to Conducting a Quality Audit, Gramling, Johnstone, Rittenberg, Test Bank

Description

This is completed downloadable of Auditing A Risk Based-Approach to Conducting a Quality Audit 10th Edition Johnstone Test Bank

Product Details:

ISBN-10 ‏ : ‎ 1305080572
ISBN-13 ‏ : ‎ 978-1305080577
Author: Karla M Johnstone-Zehms (Author), Audrey A. Gramling (Author), Larry E. Rittenberg (Author)

As today’s auditing environment continues to change in dramatic ways, those entering the profession must be prepared to handle a high standard of responsibility. You can prepare with the help of AUDITING: RISK-BASED APPROACH TO CONDUCTING QUALITY AUDITS, 10E. AUDITING reflects the latest clarified auditing standards and the newest PCAOB standards, while discussing the COSO’s Internal Control-Integrated Framework and the AICPA’s recently issued new audit sampling guidance. You’ll find the most recent professional developments with a new integrated emphasis on the latest fraud risks and ethical challenges throughout the book. New end-of-chapter problems as well as new cases provide valuable hands-on experience.

Table of Content:

Ch 1: Auditing: Integral to the Economy
Overview of the External Auditing Profession
Audit Quality
Achieving Audit Quality and Minimizing Lawsuits
Client Acceptance and Continuance Decisions
Summary and Next Steps
Ch 2: The Auditor’s Responsibilities Regarding Fraud and Mechanisms to Address Fraud: Regulation and
Fraud Defined
The Fraud Triangle
Recent History of Fraudulent Financial Reporting
An Overview of the Auditor’s Fraud-Related Responsibilities and Users’ Expectations
The Sarbanes-Oxley Act of 2002 as a Regulatory Response to Fraud
The Post Sarbanes-Oxley World: A Time of Improved Corporate Governance
Summary and Next Steps
Ch 3: Internal Control over Financial Reporting: Responsibilities of Management and the External Aud
Importance of Internal Control over Financial Reporting
Defining Internal Control
Components and Principles of Internal Control
Management’s Responsibilities Related to Internal Control over Financial Reporting
Importance of Internal Control to the External Audit
Summary and Next Steps
Ch 4: Professional Liability, Auditor Judgment Frameworks, and Professional Responsibilities
The Legal Environment and the Effects of Lawsuits on Audit Firms
Applicable Laws and Causes of Legal Action
Auditor Liability under Contract Law, Common Law, and Statutory Law
Auditor Liability under Statutory Law
A Framework for Professional Decision Making
A Framework for Ethical Decision Making
Guidance on Professional Responsibilities and the Impact on Auditors’ Decisions
Summary and Next Steps
Ch 5: Professional Auditing Standards and the Audit Opinion Formulation Process
Professional Auditing Standards
The Audit Opinion Formulation Process
Summary and Next Steps
Ch 6: A Framework for Audit Evidence
Obtaining Sufficient Appropriate Audit Evidence
Appropriateness of Audit Evidence
Type and Timing of Audit Procedures
Sufficiency of Audit Evidence
Additional Evidence Considerations
Documenting Audit Evidence
Summary and Next Steps
Ch 7: Planning the Audit: Identifying and Responding to the Risks of Material Misstatement
The Concept of Materiality
Identifying and Assessing Risks of Material Misstatement
Responding to Identified Risks of Material Misstatement
Summary and Next Steps
Ch 8: Specialized Audit Tools: Sampling and Generalized Audit Software
Overview of Sampling and GAS as Tools for Gathering Audit Evidence
Objectives of Sampling and Risks Associated with Sampling
Nonstatistical and Statistical Sampling
Attributes Sampling
Using Sampling to Gather Evidence about Misstatements in Account Balances and Associated Assertions
Using GAS to Obtain Evidence
Summary and Next Steps
Ch 9: Auditing the Revenue Cycle
Significant Accounts, Disclosures, and Relevant Assertions
Performing Risk Assessment Procedures in the Revenue Cycle
Obtaining Evidence about Internal Control Operating Effectiveness in the Revenue Cycle
Obtaining Substantive Evidence about Accounts, Disclosures, and Assertions in the Revenue Cycle
Summary and Next Steps
Ch 10: Auditing Cash and Marketable Securities
Significant Accounts, Disclosures, and Relevant Assertions
Performing Risk Assessment Procedures for Cash Accounts
Obtaining Evidence about Internal Control Operating Effectiveness for Cash
Obtaining Substantive Evidence about Cash Accounts, Disclosures, and Assertions
Auditing Marketable Securities
Summary and Next Steps
Ch 11: Auditing Inventory, Goods and Services, and Accounts Payable: The Acquisition and Payment Cyc
Significant Accounts, Disclosures, and Relevant Assertions
Performing Risk Assessment Procedures in the Acquisition and Payment Cycle
Obtaining Evidence about Internal Control Operating Effectiveness in the Acquisition and Payment Cyc
Obtaining Substantive Evidence about Accounts, Disclosures, and Assertions in the Acquisition and Pa
Summary and Next Steps
Ch 12: Auditing Long-Lived Assets: Acquisition, Use, Impairment, and Disposal
Significant Accounts, Disclosures, and Relevant Assertions
Performing Risk Assessment Procedures for Long-Lived Assets
Obtaining Evidence about Internal Control Operating Effectiveness for Long-Lived Asset Accounts and
Obtaining Substantive Evidence about Accounts, Disclosures, and Assertions for Long-Lived Asset Acco
Summary and Next Steps
Ch 13: Auditing Debt Obligations and Stockholders’ Equity Transactions
Significant Accounts, Disclosures, and Relevant Assertions
Performing Risk Assessment Procedures for Debt Obligations and Stockholders’ Equity Transactions
Obtaining Evidence about Internal Control Operating Effectiveness for Debt Obligations and Stockhold
Obtaining Substantive Evidence in Auditing Debt Obligations and Stockholders’ Equity Transactions
Summary and Next Steps
Ch 14: Activities Required in Completing a Quality Audit
Review Activities
Communicating with Management and the Audit Committee (and Those Charged with Governance)
Summary and Next Steps
Ch 15: Audit Reports on Financial Statements
Principles Underlying Audit Reporting
Standard Unqualified Audit Reports on Financial Statements
Unqualified Audit Reports with Explanatory Language
Qualified Reports, Adverse Reports, and Disclaimers
Comparisons of Modifications to the Standard Unqualified Audit Report
Audit Reports on Internal Control over Financial Reporting
Summary and Next Steps
Ch 16: Advanced Topics Concerning Complex Auditing Judgments
Complex Auditing Judgments
Evaluating Misstatements
Assessing Long-Term Liabilities Involving Significant Subjective Judgment
Auditing Merger and Acquisition Activities
Auditing Management’s Fair Value Estimates and Related Impairment Judgments
Audit Considerations for Fair Market Estimates and Related Impairments
Auditing Financial Instruments
Evaluating a Client’s Internal Audit Function
Summary and Next Steps
Ch 17: Other Services Provided by Audit Firms
Nonaudit Attestation Services Provided by Audit Firms
Reviews and Compilations
Reviews of Interim Financial Information for Audit Clients
Special Considerations for Reporting
Attestation on Agreed-Upon Procedures, Financial Forecasts and Projections, and Pro Forma Financial
Forensic Accounting
Sustainability Reporting and Assurance
Summary
ACL Appendix
Auditing Standards Appendix
Case Index
Auditing in Practice, Emerging Issues & Focus on Fraud Index
Index

People Also Search:

auditing a risk based-approach to conducting a quality audit

auditing a risk based-approach to conducting a quality audit 10th edition

auditing a risk based-approach to conducting a quality audit download scribd

auditing a risk based-approach to conducting a quality audit testbank download pdf

Sign up for Newsletter

Auditing A Risk Based-Approach to Conducting a Quality Audit 10th Edition Johnstone Test Bank

This is completed downloadable of Auditing A Risk Based-Approach to Conducting a Quality Audit 10th Edition Johnstone Test Bank

Product Details:

Table of Content:

People Also Search:

Instant download after Payment is complete

You may also like…

Sign up for Newsletter

Auditing A Risk Based-Approach to Conducting a Quality Audit 10th Edition Johnstone Test Bank

This is completed downloadable of Auditing A Risk Based-Approach to Conducting a Quality Audit 10th Edition Johnstone Test Bank

Product Details:

Table of Content:

People Also Search:

Instant download after Payment is complete

You may also like…

Related products

Login