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AccountingInternational editionACCOUNTING FOR DERIVATIVES ANDHEDGINGBy Mark Trombley, University of Arizona2003 / 240 pagesISBN: 9780072440447ISBN: 9780071199209 [IE]www.mhhe.com/trombleyCONTENTS1. Introduction to Hedging.2. Accounting for Derivatives and Hedging.3. Interest Rate Swaps.4. Interest Rate Futures and Options.5. Foreign Currency Derivatives and Hedging.6. Additional Topics.AuditingInternational editionNEW*9780078025440*2013 (January 2012) / 896 pagesISBN: 9780078025440ISBN: 9780071318143 [IE](Details unavailable at press time)AUDITING & ASSURANCESERVICES5th EditionBy Timothy J Louwers, James Madison University,Robert J Ramsay, University of Kentucky-Lexington, David Sinason, Northern IllinoisUniversity and Jerry R Strawser, Texas A&MUniversity-College StationNEW*9780077520151*AUDITING & ASSURANCESERVICES8th EditionBy William F Messier, Georgia State Universityand Steven M Glover, Douglas F Prawitt ofBrigham Young University-ProvoThe authors believe students are best served by acquiring a strongunderstanding of the basic concepts that underlie the audit processand how to apply those concepts to various audit and assuranceservices. The primary purpose for an auditing text is not to serve asa reference manual but to facilitate student learning, and this textis written accordingly. The text is accessible to students throughstraightforward writing and the use of engaging, relevant real-worldexamples, illustrations, and analogies. The text explicitly encouragesstudents to think through fundamental concepts and to avoid tryingto learn auditing through rote memorization. Students are promptedby the text to “stop and think,” at important points in the text, in orderto help them apply the principles covered. The text continues totake a systematic approach to the audit process by first introducingthe three underlying concepts: audit risk, materiality, and evidence.This is followed by a discussion of audit planning, the assessmentof control risk, and a discussion of the nature, timing, and extent ofevidence necessary to reach the appropriate level of detection risk.These concepts are then applied to each major business process andrelated account balances using a risk-based approach. In coveringthese important concepts and their applications, the book focuseson critical judgments and decision-making processes followed byauditors. Much of auditing practice involves the application of auditorjudgment. If a student understands these basic concepts and how toapply them to an audit engagement, he or she will be more effectivein today’s dynamic audit environment.ContentsPart 1 Introduction to Assurance and Financial Statement AuditingChapter 1 An Introduction to Assurance and Financial StatementAuditingChapter 2 The Financial Statement Auditing EnvironmentPart 2 Audit Planning and Basic Auditing ConceptsChapter 3 Audit Planning, Types of Audit Tests, and MaterialityChapter 4 Risk AssessmentChapter 5 Evidence and DocumentationPart 3 Understanding and Auditing Internal ControlChapter 6 Internal Control in a Financial Statement AuditChapter 7 Auditing Internal Control over Financial ReportingPart 4 Statistical and Nonstatistical Sampling Tools for AuditingChapter 8 Audit Sampling: An Overview and Application to Tests ofControlsChapter 9 Audit Sampling: An Application to Substantive Tests ofAccount BalancesPart 5 Auditing Business ProcessesChapter 10 Auditing the Revenue ProcessChapter 11 Auditing the Purchasing ProcessChapter 12 Auditing the Human Resource Management ProcessChapter 13 Auditing the Inventory Management ProcessChapter 14 Auditing the Financing/Investing Process: Prepaid Expenses,Intangible Assets, and Property, Plant, and EquipmentChapter 15 Auditing the Financing/Investing Process: Long-TermLiabilities, Stockholders’ Equity, and Income Statement AccountsChapter 16 Auditing the Financing/Investing Process: Cash andInvestmentsPart 6 Completing the Audit and Reporting ResponsiblitiesChapter 17 Completing the Audit EngagementChapter 18 Reports on Audited Financial StatementsPart 7 Professional ResponsibilitiesChapter 19 Professsional Conduct, Independence, and Quality ControlChapter 20 Legal LiabilityPart 8 Assurance, Attestation, and Internal Auditing ServicesChapter 21 Assurance, Attestation, amd Internal Auditing ServicesProfessional Judgement Module (avaliable online on the text websitewww.mhhe.com/messier8e)Index2012 (September 2011)ISBN: 9780077520151 (with ACL Software CD)www.mhhe.com/messier8e43