Download - McGraw-Hill Books

AccountingContentsSection 1 Fraud Cases: Violations of Accounting PrinciplesCase 1.1 Waste Management: The Matching PrincipleCase 1.2 WorldCom: The Revenue Recognition PrincipleCase 1.3 Qwest: The Full Disclosure PrincipleCase 1.4 Sunbeam: The Revenue Recognition PrincipleCase 1.5 Waste Management: The Definition of an AssetCase 1.6 Enron: The Revenue Recognition PrincipleCase 1.7 WorldCom: The Matching PrincipleCase 1.8 The Fund of Funds: The Conservatism ConstraintCase 1.9 Qwest: The Revenue Recognition PrincipleCase 1.10 The Baptist Foundation of Arizona: The ConservatismConstraintCase 1.11 WorldCom: The Definition of an AssetSection 2 Ethics and Professional Responsibility CasesCase 2.1 Enron: IndependenceCase 2.2 Waste Management: Due CareCase 2.3 WorldCom: Professional ResponsibilityCase 2.4 Enron: Quality AssuranceCase 2.5 Sunbeam: Due CareCase 2.6 The Fund of Funds: IndependenceCase 2.7 Bernard L. Madoff Investment and Securities: A Focus onAuditors’ Legal Liability and Due CareCase 2.8 Enron: Audit DocumentationSection 3 Fraud and Inherent Risk Assessment CasesCase 3.1 Enron: Understanding the Client’s Business and IndustryCase 3.2 The Baptist Foundation of Arizona: Related Party TransactionsCase 3.3 WorldCom: Significant Business AcquisitionsCase 3.4 Sunbeam: Incentives and Pressure to Commit FraudCase 3.5 Qwest: Understanding the Client’s Business and IndustryCase 3.6 The Fund of Funds: Related Party TransactionsCase 3.7 Waste Management: Understanding the Client’s Businessand IndustrySection 4 Internal Control Systems: Entity-Level Control CasesCase 4.1 Enron: The Control EnvironmentCase 4.2 Waste Management: General Computing ControlsCase 4.3 The Baptist Foundation of Arizona: The WhistleblowerHotlineCase 4.4 WorldCom: The Internal Audit FunctionCase 4.5 Waste Management: Top-Side Adjusting Journal EntriesSection 5 Internal Control Systems: Control ActivityCase 5.1 The Fund of Funds: Valuation of InvestmentsCase 5.2 Enron: Presentation and Disclosure of Special-PurposeEntitiesCase 5.3 Sunbeam: Completeness of the Restructuring ReserveCase 5.4 Qwest: Occurrence of RevenueCase 5.5 The Baptist Foundation of Arizona: Presentation and Disclosureof Related PartiesCase 5.6 Waste Management: Valuation of Fixed AssetsCase 5.7 Qwest: Occurrence of RevenueAppendix Company CasesCase A.1 EnronCase A.2 Waste ManagementCase A.3 WorldComCase A.4 SunbeamCase A.5 QwestCase A.6 The Baptist Foundation of ArizonaCase A.7 The Fund of FundsUK AdaptationAUDITING & ASSURANCE SERVICES2nd EditionBy Aasmund Eilifsen, Norwegian Sch of Economics & Business Administration,William F Messier, University of Nevada Las Vegas, Steven MGlover and Douglas F Prawitt of Brigham Young University-Provo2009 / 720 pagesISBN: 9780077122508McGraw-Hill UK Titlewww.mcgraw-hill.co.uk/textbooks/eilifsenAuditing & Assurance Services, Second International Edition combinesa genuine international perspective and relevant internationalregulatory requirements with a conceptual and systematic approachto auditing. This fully up-to-date textbook provides students with themost current concepts of auditing and professional requirements.ContentsPART I INTRODUCTION TO FINANCIAL STATEMENT AUDITINGChapter 1: An Introduction to Assurance and Financial StatementAuditingChapter 2: The Financial Statement Auditing EnvironmentPART II BASIC AUDITING CONCEPTS: RISK ASSESSMENT, MA-TERIALITY, AND EVIDENCEChapter 3: Risk Assessment and MaterialityChapter 4: Audit Evidence and Audit DocumentationPART III PLANNING THE AUDIT AND INTERNAL CONTROLChapter 5: Audit Planning and Types of Audit TestsChapter 6: Internal Control in a Financial Statement AuditChapter 7: Auditing Internal Control over Financial ReportingPART IV STATISTICAL AND NON-STATISTICAL SAMPLING TOOLSFOR AUDITINGChapter 8: Audit Sampling: An Overview and Application to Tests ofControlsChapter 9: Audit Sampling: An Application to Substantive Tests ofAccount BalancesPART V 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 Financing Process: Prepaid Expenses andProperty, Plant and EquipmentChapter 15: Auditing Financing Process: Long Term Liabilities, Stockholders’Equity and Income Statement AccountsChapter 16: Auditing Financing Process :Cash and InvestmentsPART VI COMPLETING THE AUDIT AND REPORTING RESPON-SIBILITIESChapter 17: Completing the EngagementChapter 18: Reports on Audited Financial StatementsPART VII PROFESSIONAL RESPONSIBILITIESChapter 19: Professional Ethics, Independence and Quality ControlPART VIII ASSURANCE, RELATED SERVICES AND INTERNALAUDITING SERVICESChapter 20: Assurance, Related Services and Internal Auditing47