Lecture Principles of auditing and other assurance services (15/e) - Chapter 4: Legal liability of auditors. This chapter described the legal environment of auditors, emphasizing legal liability under both common law and statutory law.
Lecture Principles of auditing and other assurance services (15/e) - Chapter 5: Audit evidence and documentation. This chapter focuses on the concept of sufficient competent audit evidence and the manner in which this evidence is documented in the audit working papers.
Lecture Principles of auditing and other assurance services (15/e) - Chapter 7: Internal control. This chapter explained the meaning and significance of internal control, the major components of the client's internal control, and the manner in which auditors consider internal control.
Lecture Principles of auditing and other assurance services (15/e) - Chapter 15: Debt and equity capital. The details of the audit of long-term debt and equity accounts were discussed in this chapter. The chapter includes a description of the controls for these types of accounts, and the audit procedures that the auditors use to substantiate long-term debt and equity accounts.
Lecture Principles of auditing and other assurance services (15/e) - Chapter 17: Auditors’ reports. This chapter explained the different types of reports that auditors issue to indicate the character of their audit and the degree of responsibility they are taking.
Lecture Principles of auditing and other assurance services (15/e) - Chapter 20: Additional assurance services: Other information. This chapter described assurance services, focusing on those that are governed by Statements on Standards for Attestation Engagements.
Chapter 1 - The role of the public accountant in the American economy. After studying this chapter, you should be able to: Describe the character of assurance services, identify assurance services that involve attestation, describe the nature of financial statement audits, explain why audits are demanded by society,...
Chapter 14 - Accounts payable and other liabilities. This chapter explained the fundamental controls over accounts payable and purchase transactions. It also discussed the auditors' consideration of these controls and the substantive procedures for accounts payable and purchases.
Chapter 19 - Additional assurance services: Historical financial information. This chapter described CPA services on historical financial information other than audits of corporation financial statements in accordance with U.S. generally accepted accounting principles.
The purpose of this book is to present new concepts, state-of-the-art techniques and advances in quality related research. Novel ideas and current developments in the field of quality assurance and related topics are presented in different chapters, which are organized according to application areas. Initial chapters present basic ideas and historical perspectives on quality, while subsequent chapters present quality assurance applications in education, healthcare, medicine, software development, service industry, and other technical areas....
This practical book provides a step-by-step approach to testing mission-critical applications for scalability and performance before they're deployed -- a vital topic to which other books devote one chapter, if that.
Businesses today live and die by network applications and web services. Because of the increasing complexity of these programs, and the pressure to deploy them quickly, many professionals don't take the time to ensure that they'll perform well and scale effectively.
Chapter 2 - Professional standards. After studying this chapter, you should be able to: Describe the 10 generally accepted auditing standards; identify the authoritative status of the Statements on Auditing Standards; discuss the auditors' responsibility for detecting errors, fraud, and illegal acts; explain the key elements of the auditors' standard report;...
Chapter 3 - Professional ethics. This chapter explained the need for professionals to adhere to high standards of professional conduct, and described the details of the codes of ethics that apply to both external and internal auditors.
Chapter 6 - Planning the audit; linking audit procedures to risk. This chapter explained the manner in which auditors plan an audit and design audit programs. In this chapter, the learning objectives are: Identify the factors considered by auditors in accepting new clients, explain a CPA's responsibilities when planning an audit, explain how the auditors assess a client's business risk and use these risks to determine inherent risks.
Chapter 8 - Consideration of internal control in an IT environment. In this chapter, the learning objectives are: Contrast the characteristics of an information technology-based system with those of a less sophisticated system, describe the nature of various types of information technology-based systems, describe the appropriate organizational structure in an information technology environment,...
Chapter 9 - Audit sampling. The goals of this chapter are: Distinguish between statistical and nonstatistical sampling, describe the methods of selecting a representative sample, understand the different types of sampling plans used in auditing,...
Chapter 10 - Cash and financial investments. This chapter described the fundamental controls over cash receipts and disbursements and financial investments. It also explained how the auditors design tests of controls for cash and financial investments and substantive tests for these accounts.
Chapter 11 - Accounts receivable, notes receivable and revenue. In this chapter we described the details of controls over receivables and revenue, the auditors' consideration of these controls, and substantive tests of the receivables and revenue accounts.
Chapter 12 - Inventories and cost of goods sold. This chapter described details of the controls over inventories and cost of goods sold, the auditors' consideration of these controls, and substantive tests of inventories and cost of goods sold.
Chapter 13 - Property, plant, and equipment; depreciation and depletion. In this chapter we presented the appropriate controls for property, plant, and equipment accounts, the auditors' consideration of these controls, and the substantive procedures for property, plant, and equipment.