Introduction to Auditing and Assurance Services

Accounting

ISBN:

978-1-7323961-1-1

Introduction to Auditing and Assurance Services

Nate Stephens, PhD Jason Smith, PhD, CPA, CFE

Follow an audit from start to finish. Students learn what auditing is and why it matters, the auditing environment and today's regulators, and the professional responsibilities of auditors. They then work through the audit process: client acceptance, planning, risk assessment, internal controls, gathering evidence through sampling, analytical procedures, and confirmations, audit documentation, and concluding the engagement with the audit report. Case studies give students chances to apply what they learn and research the history of auditing standards.

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Preface: About the Authors Topic 1: What Is Auditing and Why Does It Matter? Topic 2: The Auditing Environment Topic 3: Professional Responsibilities of Auditors Topic 4: Client Acceptance and Quality Control Topic 5: Audit Planning Topic 6: Audit Planning: Audit Risk and the Risk of Material Misstatement Topic 7: Internal Controls Topic 8: Audit Evidence: General Issues Topic 9: The Role of Client Transaction Cycles in the Audit Topic 10: Sampling Topic 11: Audit Evidence: Analytical Procedures Topic 12: Audit Evidence: Confirmations Topic 13: Audit Documentation Topic 14: Concluding the Audit Engagement Topic 15: Audit Reporting Final Exam: Introduction to Auditing and Assurance Services Assessment

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