Auditing And assurance services 14th Edition By Louwers, Bagley, Blay, Strawser and Thibodeau | SOLUTIONS MANUAL
THE CONTENTS COVERED INCLUDE THE FOLLOWING
CONTENTS
I. THE AUDITING PROFESSION
1 The Demand for Audit
...
Auditing And assurance services 14th Edition By Louwers, Bagley, Blay, Strawser and Thibodeau | SOLUTIONS MANUAL
THE CONTENTS COVERED INCLUDE THE FOLLOWING
CONTENTS
I. THE AUDITING PROFESSION
1 The Demand for Audit and Other Assurance Services . 1-1
2 The CPA Profession. 2-1
3 Audit Reports. 3-1
4 Professional Ethics 4-1
5 Legal Liability. 5-1
II. THE AUDIT PROCESS
6 Audit Responsibilities and Objectives. 6-1
7 Audit Evidence . 7-1
8 Audit Planning and Analytical Procedures 8-1
9 Materiality and Risk . 9-1
10 Section 404 Audits of Internal Control and Control Risk 10-1
11 Fraud Auditing . 11-1
12 The Impact of Information Technology on the Audit Process 12-1
13 Overall Audit Plan and Audit Program 13-1
III. APPLICATION OF THE AUDIT PROCESS TO THE SALES AND
COLLECTION CYCLE
14 Audit of the Sales and Collection Cycle: Tests of Controls
and Substantive Tests of Transactions . 14-1
15 Auditing Sampling for Tests of Controls
and Substantive Tests of Transactions . 15-1
16 Completing the Tests in the Sales and Collection Cycle:
Accounts Receivable 16-1
17 Audit Sampling for Tests of Details of Balances. 17-1
IV. APPLICATION OF THE AUDIT PROCESS TO OTHER CYCLES
18 Audit of the Acquisition and Payment Cycle:
Tests of Controls, Substantive Tests of Transactions,
and Accounts Payable 18-1
19 Completing the Tests in the Acquisition and Payment Cycle:
Verification of Selected Accounts 19-1
20 Audit of the Payroll and Personnel Cycle. 20-1
21 Audit of the Inventory and Warehousing Cycle 21-1
22 Audit of the Capital Acquisition and Repayment Cycle . 22-1
23 Audit of Cash Balances . 23-1
V. COMPLETING THE AUDIT
24 Completing the Audit 24-1
VI. OTHER ASSURANCE AND NONASSURANCE SERVICES
25 Other Assurance Services 25-1
26 Internal and Governmental Financial Auditing
and Operational Auditing . 26-1
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