Auditing and Assurance Services 5th Edition Gay Test Bank

Part I: The Contemporary Auditing Environment

Chapter 1: Auditing and Assurance Services 

Chapter 2: Professional Standards 

Chapter 3: Management Fraud and Audit Risk 

Comprehensive Cases—Professional Issues
 

Arthur Andersen 

KPMG
 

Part II: The Financial Statement Audit
 

Chapter 4: Engagement Planning 

Chapter 5: Internal Control Evaluation
 

Appendix 5A the Payroll Cycle
 

Chapter 6: Employee Fraud and the audit of Cash 

Chapter 7: Revenue and Collection Cycle
 

Fraud Cases: Extended Audit Procedures (SAS 99)
 

Appendix 7A Internal Controls 

Appendix 7B Audit Programs
 

Chapter 8: Acquisition and Expenditure Cycle
 

Fraud Case(s): Extended Audit Procedures (SAS 99)
 

Appendix 8A Internal Controls
 

Appendix 8B Audit Programs 

Chapter 9: Production Cycle 

Fraud Case: Extended Audit Procedures (SAS 99) 

Appendix 9A Internal Controls 

Appendix 9B Audit Programs 

Chapter 10: Finance and Investment Cycle 

Fraud Case: Extended Audit Procedures (SAS 99) 

Appendix 10A Internal Controls 

Appendix 10B Audit Programs 

Chapter 11: Completing the Audit 

Chapter 12: Reports on Audited Financial Statements 

Comprehensive Cases—Audit Issues: 

HealthSouth Corporation 

Parmalat 

Part III: Other Topics 

Module A: Assurance and Other Public Accounting Services 

Module B: Professional Ethics 

Appendix: AICPA Interpretations of the Rules of Conduct 

Module C: Legal Liability 

Module D: Internal, Governmental, and Fraud Audits 

Appendix:: Standards for the Professional Practice of Internal Auditing (abridged) 

Appendix:: The Institute of Internal Auditors Code of Ethics 

Appendix: Professional Standards and Practices for Certified Fraud Examiners 

Module E: Overview of Sampling 

Module F: Attribute Sampling 

Module G: Variables Sampling 

Module H: Information Systems Auditing