MP Auditing & Assurance Services w/ACL software cd 4e
4th Edition
Published on 16. February 2010
Other
Other merchandize
915 pages
978-0-07-739657-2 (ISBN)
Description
The fourth edition of Auditing & Assurance Services is the most up-to-date auditing text on the market. All chapters and modules in the fourth edition have been revised to incorporate professional standards through SAS 116, AS7, international standards of auditing (ISAs), and unnumbered standards adopted through July 2009. New terminology from the AICPA's Clarity Project has been incorporated throughout the book. In addition, all chapters include new problems, Kaplan CPA Review simulations, and comprehensive case questions. Fraud awareness, a thorough understanding of internal controls, and the ability to use technology effectively are the hallmarks of a successful auditor in business today. With Auditing & Assurance Services, 4th edition , students are prepared to take on auditing's latest challenges. As a leader in fraud coverage, it is accompanied by the Apollo Shoes Case, the only standalone FRAUD audit case on the market (available online on the book's OLC). The text is also designed to provide flexibility for instructors; the twelve chapters focus on the auditing process while the eight modules provide additional topics that can be taught at the instructor's discretion without interrupting the flow of the text.
More details
Edition
4th edition
Language
English
Place of publication
United States
Publishing group
McGraw-Hill Education - Europe
Target group
College/higher education
Illustrations
Figures; Tables, black and white
Dimensions
Height: 277 mm
Width: 224 mm
Thickness: 38 mm
Weight
2150 gr
ISBN-13
978-0-07-739657-2 (9780077396572)
Copyright in bibliographic data and cover images is held by Nielsen Book Services Limited or by the publishers or by their respective licensors: all rights reserved.
Schweitzer Classification
Other editions
Previous edition
Timothy J. Louwers | Robert Ramsay | David Sinason
Auditing and Assurance Services with ACL CD
Book
12/2007
3rd Edition
Irwin/McGraw-Hill
€189.95
Article exhausted; check for reprint
Persons
Timothy J. Louwers is the Director of the School of Accounting and KPMG Eminent Professor in Accounting at James Madison University.
Professor Louwers received his undergraduate and masters degrees from The Citadel and his PhD from Florida State University. Prior to beginning his academic career, he worked in public accounting with KPMG, specializing in financial, governmental, and information systems auditing. He is a certified public accountant (South Carolina and Virginia) and a certified information systems auditor. He is also certified in financial forensics.
Professor Louwerss research interests include auditors reporting decisions and ethical issues in the accounting profession. He has authored or coauthored more than 60 publications on a wide range of accounting, auditing, and technology-related topics, including articles in the Journal of Accounting Research, Accounting Horizons, the Journal of Business Ethics, Behavioral Research in Accounting, Decision Sciences, the Journal of Forensic Accounting, Issues in Accounting Education, the Journal of Accountancy, the CPA Journal, and Todays CPA. Some of his published work has been reprinted in Russian and Chinese. He is a respected lecturer on auditing and technology-related issues and has received teaching excellence awards from the University of Houston and Louisiana State University. He has appeared on both local and national television news broadcasts, including MSNBC and CNN news programs.
David H. Sinason is the PwC Professor of Accountancy at Northern Illinois University (NIU) and director of the NIU Internal Audit program.
Professor Sinason received a BS in engineering from the University of Illinois, a BS in History from Northern Illinois University, a BBA and MAcc in accounting from the University of North Florida, and a PhD in accounting from Florida State University. He has certifications as a certified public accountant, a certified internal auditor, a certified financial services auditor, and a certified fraud examiner. He also has certification in risk management assurance. Professor Sinason has written more than 50 articles, mostly in the areas of assurance services, fraud prevention and detection, and auditor liability.
Professor Sinason has taught in the areas of accounting information systems, auditing and assurance services, and financial accounting. He has received teaching awards at each of the universities where he has taught including the 20022003 Department of Accountancy and Northern Illinois University Awards for Excellence in Undergraduate Teaching.
Jerry R. Strawser is Executive Vice President and Chief Financial Officer at Texas A&M University and holds the KPMG Chair in Accounting.
Prior to his current appointment, Professor Strawser served as dean of Mays Business School at Texas A&M University, interim executive vice president and provost at Texas A&M University, interim dean of the C. T. Bauer College of Business at the University of Houston, and Arthur Andersen & Co. Alumni Professor of Accounting.
Professor Strawser has coauthored three textbooks and more than 60 journal articles. In addition to his academic experience, he had prior public accounting experience at two Big Five accounting firms. He has also developed and delivered numerous executive development programs to organizations such as AT&T, Centerpoint Energy, Continental Airlines, ConocoPhillips, Halliburton, KBR, KPMG, Minute Maid, PricewaterhouseCoopers, McDermott International, Shell, Southwest Bank of Texas, and the Texas Society of Certified Public Accountants. Professor Strawser is a certified public accountant in the state of Texas and earned his BBA and PhD in Accounting from Texas A&M University.
Jay C. Thibodeau is the Rae D. Anderson Professor of Accounting at Bentley University.
Professor Thibodeau is a certified public accountant and a former auditor. He received his bachelors degree from the University of Connecticut in 1987 and his PhD from the University of Connecticut in 1996. He joined the faculty at Bentley in 1996 and has remained there. At Bentley, he serves as the coordinator for all audit and assurance curriculum matters. His off-campus commitments include consulting with the Audit Learning and Development group at KPMG.
Professor Thibodeaus scholarship focuses on audit judgment and decision making and audit education. He is a coauthor of two textbooks and has written more than 40 book chapters and articles for academics and practitioners in journals such as Auditing: A Journal of Practice & Theory, Accounting Horizons, and Issues in Accounting Education.
Professor Thibodeau served as the President of the Auditing Section of the American Accounting Association for the 2014/2015 academic year. He served on the Executive Committee for the Auditing Section from 2008 to 2010. He has received national recognition for his work five times. First, for his thesis, winning the 1996 Outstanding Doctoral Dissertation Award presented by the ABO section of the AAA. Three other times, for curriculum innovation, winning the 2001 Joint AICPA/AAA Collaboration Award, the 2003 Innovation in Assurance Education Award, and the 2016 Forensic Accounting Teaching Innovation Award. Finally, for outstanding service, receiving a Special Service Award from the Auditing Section for his work in helping to create the Access to Auditors program sponsored by the Center for Audit Quality.
Professor Louwers received his undergraduate and masters degrees from The Citadel and his PhD from Florida State University. Prior to beginning his academic career, he worked in public accounting with KPMG, specializing in financial, governmental, and information systems auditing. He is a certified public accountant (South Carolina and Virginia) and a certified information systems auditor. He is also certified in financial forensics.
Professor Louwerss research interests include auditors reporting decisions and ethical issues in the accounting profession. He has authored or coauthored more than 60 publications on a wide range of accounting, auditing, and technology-related topics, including articles in the Journal of Accounting Research, Accounting Horizons, the Journal of Business Ethics, Behavioral Research in Accounting, Decision Sciences, the Journal of Forensic Accounting, Issues in Accounting Education, the Journal of Accountancy, the CPA Journal, and Todays CPA. Some of his published work has been reprinted in Russian and Chinese. He is a respected lecturer on auditing and technology-related issues and has received teaching excellence awards from the University of Houston and Louisiana State University. He has appeared on both local and national television news broadcasts, including MSNBC and CNN news programs.
David H. Sinason is the PwC Professor of Accountancy at Northern Illinois University (NIU) and director of the NIU Internal Audit program.
Professor Sinason received a BS in engineering from the University of Illinois, a BS in History from Northern Illinois University, a BBA and MAcc in accounting from the University of North Florida, and a PhD in accounting from Florida State University. He has certifications as a certified public accountant, a certified internal auditor, a certified financial services auditor, and a certified fraud examiner. He also has certification in risk management assurance. Professor Sinason has written more than 50 articles, mostly in the areas of assurance services, fraud prevention and detection, and auditor liability.
Professor Sinason has taught in the areas of accounting information systems, auditing and assurance services, and financial accounting. He has received teaching awards at each of the universities where he has taught including the 20022003 Department of Accountancy and Northern Illinois University Awards for Excellence in Undergraduate Teaching.
Jerry R. Strawser is Executive Vice President and Chief Financial Officer at Texas A&M University and holds the KPMG Chair in Accounting.
Prior to his current appointment, Professor Strawser served as dean of Mays Business School at Texas A&M University, interim executive vice president and provost at Texas A&M University, interim dean of the C. T. Bauer College of Business at the University of Houston, and Arthur Andersen & Co. Alumni Professor of Accounting.
Professor Strawser has coauthored three textbooks and more than 60 journal articles. In addition to his academic experience, he had prior public accounting experience at two Big Five accounting firms. He has also developed and delivered numerous executive development programs to organizations such as AT&T, Centerpoint Energy, Continental Airlines, ConocoPhillips, Halliburton, KBR, KPMG, Minute Maid, PricewaterhouseCoopers, McDermott International, Shell, Southwest Bank of Texas, and the Texas Society of Certified Public Accountants. Professor Strawser is a certified public accountant in the state of Texas and earned his BBA and PhD in Accounting from Texas A&M University.
Jay C. Thibodeau is the Rae D. Anderson Professor of Accounting at Bentley University.
Professor Thibodeau is a certified public accountant and a former auditor. He received his bachelors degree from the University of Connecticut in 1987 and his PhD from the University of Connecticut in 1996. He joined the faculty at Bentley in 1996 and has remained there. At Bentley, he serves as the coordinator for all audit and assurance curriculum matters. His off-campus commitments include consulting with the Audit Learning and Development group at KPMG.
Professor Thibodeaus scholarship focuses on audit judgment and decision making and audit education. He is a coauthor of two textbooks and has written more than 40 book chapters and articles for academics and practitioners in journals such as Auditing: A Journal of Practice & Theory, Accounting Horizons, and Issues in Accounting Education.
Professor Thibodeau served as the President of the Auditing Section of the American Accounting Association for the 2014/2015 academic year. He served on the Executive Committee for the Auditing Section from 2008 to 2010. He has received national recognition for his work five times. First, for his thesis, winning the 1996 Outstanding Doctoral Dissertation Award presented by the ABO section of the AAA. Three other times, for curriculum innovation, winning the 2001 Joint AICPA/AAA Collaboration Award, the 2003 Innovation in Assurance Education Award, and the 2016 Forensic Accounting Teaching Innovation Award. Finally, for outstanding service, receiving a Special Service Award from the Auditing Section for his work in helping to create the Access to Auditors program sponsored by the Center for Audit Quality.
Content
Auditing and Assurance Services, 4th Edition, Louwers/Ramsay/Sinason/Strawser/ThibodeauPart I: The Contemporary Auditing EnvironmentChapter 1: Auditing and Assurance Services Chapter 2: Professional Standards Chapter 3: Management Fraud and Audit Risk Part II: The Financial Statement AuditChapter 4: Engagement Planning Chapter 5: Risk Assessment: Internal Control EvaluationChapter 6: Employee Fraud and the audit of Cash Appendix 6A Internal Control QuestionnairesAppendix 6B Audit Plan QuestionnairesChapter 7: Revenue and Collection CycleFraud Cases: Extended Audit Procedures (SAS 99)Appendix 7A Internal Control QuestionnairesAppendix 7B Audit PlanChapter 8: Acquisition and Expenditure CycleFraud Case(s): Extended Audit Procedures (SAS 99)Appendix 8A Internal Control QuestionnairesAppendix 8B Audit PlansAppendix 8B The Payroll CycleChapter 9: Production CycleFraud Case: Extended Audit Procedures (SAS 99)Appendix 9A Internal Control QuestionnairesAppendix 9B Audit PlansChapter 10: Finance and Investment CycleFraud Case: Extended Audit Procedures (SAS 99)Appendix 10A Internal Control QuestionnairesAppendix 10B Substantive Audit PlansChapter 11: Completing the Audit Chapter 12: Reports on Audited Financial Statements Part III: Other TopicsModule A: Other Public Accounting Services Module B: Professional EthicsModule C: Legal Liability Module D: Internal, Governmental, and Fraud AuditsModule E: Overview of Sampling Module F: Attribute Sampling Module G: Variables Sampling Module H: Information Systems AuditingComprehensive CasesAndersen: An Obstruction of Justice?PTL Club-The Harbinger of Things to Come?GM: Running on Empty?Unhealthy Accounting at HealthSouthKPMG: How Many Firms?Something Went Sour at ParmalatGE: How Much Are Auditors Paid?Saytam Computer Services, Ltd.-India's Enron