Download - McGraw-Hill Books

AccountingInternational editionAUDITING & ASSURANCE SERVICES4th EditionBy Timothy J Louwers, James Madison University, Robert J Ramsay,University of Kentucky-Lexington, David Sinason, Northern Illinois Universityand Jerry R Strawser, Texas A&M University-College Station2011 (January 2010) / 864 pagesISBN: 9780077396572 (with ACL Software)ISBN: 9780071326025 [IE with ACL Software]www.mhhe.com/louwers4eThe fourth edition of Auditing & Assurance Services is the most upto-dateauditing text on the market. All chapters and modules in thefourth edition have been revised to incorporate professional standardsthrough SAS 116, AS7, international standards of auditing (ISAs), andunnumbered standards adopted through July 2009. New terminologyfrom the AICPA’s Clarity Project has been incorporated throughoutthe book. In addition, all chapters include new problems, KaplanCPA Review simulations, and comprehensive case questions. Fraudawareness, a thorough understanding of internal controls, and theability to use technology effectively are the hallmarks of a successfulauditor in business today. With Auditing & Assurance Services, 4thedition , students are prepared to take on auditing’s latest challenges.As a leader in fraud coverage, it is accompanied by the Apollo ShoesCase, the only standalone FRAUD audit case on the market (availableonline on the book’s OLC). The text is also designed to provide flexibilityfor instructors; the twelve chapters focus on the auditing processwhile the eight modules provide additional topics that can be taughtat the instructor’s discretion without interrupting the flow of the text.ContentsPart I: The Contemporary Auditing EnvironmentChapter 1: Auditing and Assurance ServicesChapter 2: Professional StandardsChapter 3: Management Fraud and Audit RiskPart II: The Financial Statement AuditChapter 4: Engagement PlanningChapter 5: Risk Assessment: Internal Control EvaluationChapter 6: Employee Fraud and the audit of CashAppendix 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 AuditChapter 12: Reports on Audited Financial StatementsPart III: Other TopicsModule A: Other Public Accounting ServicesModule B: Professional EthicsModule C: Legal LiabilityModule D: Internal, Governmental, and Fraud AuditsModule E: Overview of SamplingModule F: Attribute SamplingModule G: Variables SamplingModule 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 EnronETHICAL OBLIGATIONS AND DECISION-MAKING IN ACCOUNTINGText and Cases, 2nd EditionBy Steven M Mintz, Claremont McKenna College and Roselyn Morris,Texas State University-San Marcos2011 (October 2010) / 512 pagesISBN: 9780078025280www.mhhe.com/mintz2eThe overriding philosophy of this text is that the ethical obligationsof accountants and auditors are best understood in the context ofprofessional responsibilities including one’s role in the corporategovernance system, the requirements of financial reporting, the auditfunction, obligations to prevent and detect fraud, and legal liabilities.Ethical Obligations and Decision Making in Accounting was writtento guide accountants past a scandal filled age. Our book is entirelydevoted to helping students cultivate the ethical commitment neededto ensure that their work meets the highest standards of integrity,independence, and objectivity. Ethical Obligations and Decision Makingin Accounting is designed to provide the instructor with the bestflexibility and pedagogical effectiveness of any book on the market.To that end, it includes numerous features designed to make bothlearning and teaching easier.ContentsChapter 1 – Ethical Reasoning: Implications for AccountingChapter 2 – Accountants’ Ethical Decision Process and ProfessionalJudgmentChapter 3 – Corporate Governance and Ethical ManagementChapter 4 – AICPA Code of Professional ConductChapter 5 – Audit Responsibilities and Accounting FraudChapter 6 – Legal and Regulatory Obligations in an Ethical FrameworkChapter 7 – Earnings Management and the Quality of FinancialReportingChapter 8 – International Financial Reporting: Ethics and CorporateGovernance ConsiderationsMajor CasesAUDITING AFTER SARBANES-OXLEY3rd EditionBy Jay C Thibodeau, Bentley College and Deborah Freier2011 (March 2010) / 288 pagesISBN: 9780078110818www.mhhe.com/thibodeau3eThe approach used by Thibodeau and Freier emphasizes the substantialbenefits of using real-life case examples in helping to impartknowledge related to the practice of auditing. This type of approachhas long been acknowledged as a superior manner in which to teach.Since the authors present the concepts of auditing using actualcorporate contexts, they seek to provided students with a real-lifeappreciation of these issues and clearly demonstrate the value of theSarbanes-Oxley Act of 2002 and the post-Sarbanes technical auditguidance. The Third Edition has been updated to reflect all of themajor changes happening in today’s society with actual companiessuch as Enron, WorldCom, Qwest, Sunbeam, that have becomesynonymous with the capital markets’ crisis in confidence. With 45different short cases, instructors can assign 8 to 9 different cases foreach of four different semesters.46