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Principles of Auditing presents auditing from the perspective of an integrated audit complying the Sarbanes Oxley Act (SOX), under the standards of the Public Companies Accounting Oversight Board. It is the first textbook completely authored after SOX, and consequently uses the integrated audit model throughout. In addition, this text also facilitates an understanding of audits of non-public companies. A primary focus is the need for auditors to understand their clients and their industries. Highlighted illustrative industries include: health care providers, retail enterprises, the automotive industry, and the land development and home building industry.

Test Bank for Auditing and Assurance Service Understanding the Integrated Audit 1st edition by Hooks

Test Bank for Auditing and Assurance Service Understanding the Integrated Audit 1st edition by Hooks

Table of Contents:

PART I INTRODUCTION.

1 An Introduction to Auditing.

2 Overview of an Integrated Audit.

PART II THE AUDIT ENVIRONMENT.

3 The Auditor Role in Society.

4 Legal Environment Affecting Audits.

PART III EXECUTING AN INTEGRATED AUDIT.

5 Client Acceptance and Continuance and Preliminary Engagement Procedures.

6 Audit Planning and Risk Assessment.

7 Internal Control, Understanding the Client Internal Control Over Financial Reporting and Auditing Design Effectiveness.

8 Planning and Testing Operating Effectiveness of Internal Control over Financial Reporting.

9 Substantive Procedures and the Financial Statement Audit.

10 The Revenue Cycle Process and Related Accounts: Sales, Billing and Collection in the Health Care Provider and Retailing Industries.

11 Completing the Integrated Audit and Reporting.

PART IV ADDITIONAL TRANSACTION CYCLES AND OTHER TOPICS.

12 Auditing Acquisition and Payments Processes: Purchases, Cash Disbursements, and Related Activities in the Automotive Industry.

13 The Human Resources Cycle Process and Related Accounts: Personnel and Payroll in the Service Industries.

14 The Inventory Cycle and Related Accounts: Tracking and Costing Products in the Land Development and Home Building Industry.

15 Assets, Liabilities and Equity Related to the Financing Cycle.

16 Topics Beyond the Integrated Audit.

Product details

Language: English
ISBN-10:   0471726346

ISBN-13:   978-0471726340                    9780471726340

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Test Bank for Auditing and Assurance Service Understanding the Integrated Audit 1st edition by Hooks