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Auditing and Assurance Services : Understanding the Integrated Audit


ISBN13: 978-0471726340|926Pages|Hardcover|©2011|


Karen L. Hooks - University of Florida Atlantic

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.

Table of Contents
Part 1 Introduction
Ch 1 An Introduction to Auditing
Ch 2 Overview of an Integrated Audit
Part 2 The Audit Environment
Ch 3 The Auditor’s Role in Society
Ch 4 Legal Environment Affecting Audits
Part 3 Executing An Integrated Audit
Ch 5 Client Acceptance and Continuance and Preliminary Engagement Procedures
Ch 6 Audit Planning and Risk Assessment
Ch 7 Internal Control, Understanding the Client’s Internal Control Over Financial Reporting and Auditing Design Effectiveness
Ch 8 Planning and Testing Operating Effectiveness of Internal Control over Financial Reporting
Ch 9 Substantive Procedures and the Financial Statement Audit
Ch 10 The Revenue Cycle Process and Related Accounts
Ch 11 Completing the Integrated Audit and Reporting
Part 4 Additional Transaction Cycles And Other Topics
Ch 12 Auditing Acquisition and Payments Processes
Ch 13 The Human Resources Cycle Process and Related Accounts
Ch 14 The Inventory Cycle and Related Accounts
Ch 15 Assets, Liabilities and Equity Related to the Financing Cycle
Ch 16 Topics Beyond the Integrated Audit