TAILIEUCHUNG - Ebook Auditing and assurance services (14th edition): Part 1

(BQ) Part 1 book "Auditing and assurance services" has contents: The demand for audit and other assurance services, the cpa profession, professional ethics, legal liability, audit responsibilities and objectives, audit evidence, audit planning and analytical procedures. | Find more at Apago PDF Enhancer Find more at Summary of the Audit Process PHASE I Plan and design an audit approach Accept client and perform initial planning Understand the client’s business and industry Assess client business risk Perform preliminary analytical procedures Set materiality and assess acceptable audit risk and inherent risk Understand internal control and assess control risk Gather information to assess fraud risks Develop overall audit plan and audit program PHASE II Perform tests of controls and substantive tests of transactions Plan to reduce assessed level of control risk? No Yes Apago PDF Enhancer Perform tests of controls* Perform substantive tests of transactions Assess likelihood of misstatements in financial statements PHASE III Perform analytical procedures and tests of details of balances Low Medium High or unknown Perform analytical procedures Perform tests of key items Perform additional tests of details of balances PHASE IV Complete the audit and issue an audit report Perform additional tests for presentation and disclosure Accumulate final evidence Evaluate results Issue audit report Communicate with audit committee and management *The extent of testing of controls is determined by planned reliance on controls. For public companies required to have an audit of internal control, testing must be sufficient to issue an opinion on internal control over financial reporting. Find more at FOURTEENTH EDITION AUDITING AND ASSURANCE SERVICES AN INTEGRATED APPROACH Includes coverage of international standards and global auditing issues, in addition to coverage of PCAOB Auditing Standards, the risk assessment SASs, the Sarbanes–Oxley Act, and Section 404 audits. ALVIN A. ARENS Apago PDF Enhancer PricewaterhouseCoopers Emeritus Professor Michigan State University RANDAL J. ELDER Syracuse University MARK S. BEASLEY North Carolina State University Deloitte .

• Kế toán - Kiểm toán
• Assurance services
• Other assurance services
• The cpa profession
• Professional ethics
• Legal liability
• Audit responsibilities
• Audit evidence
• Audit planning
• Assurance services profession
• Auditing services
• Audit process
• Assurance framework
• Accounting information
• Financial statement audit
• Auditing and assurance services
• Auditing environment
• Professional standards
• Auditing standards
• Financial statement auditing
• Auditing business processes
• Auditing internal control
• Internal auditing services
• Contemporary auditing environment
• Attestation engagements
• Account balances
• Structure of the profession
• Audit firms
• Corporate governance
• Liability to clients
• Financial repport audit process
• Financial report assertions
• The business
• Strategic business risk
• Inherent risk assessment
• Inherent risk
• Internal control structure
• Assessing control risk
• Tests of controls
• Sales cycle
• Substantive tests
• Substantive tests of transactions
• Audit sampling
• Sampling theory
• Adjusting events
• Financial report
• Auditor’s reporting obligations
• Professional reporting obligations
• Prospective financial information
• Highlight information
• Institute of internal auditors
• Government accounting
• Reporting duties