Modern Auditing Assurance Services and the Integrity of Financial Reporting 8th Edition Boynton Test Bank

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Modern Auditing Assurance Services and the Integrity of Financial Reporting 8th Edition Boynton Test Bank.

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Modern Auditing Assurance Services and the Integrity of Financial Reporting 8th Edition Boynton Test Bank

Product details:

  • ISBN:0471230111
  • ISBN-13:9780471230113
  • Author: William C Boynton, Raymond N Johnson
Auditing counts! With recent incidents at WorldCom, Enron, Xerox, Tyco, and other companies, auditing has never been so important. Auditing is perhaps our single best defense in ensuring the integrity of our financial reporting system. That’s why this new Eighth Edition of Boynton and Johnson’s Modern Auditing focuses on decision making and the critical role auditors play in providing assurance about the integrity of the financial reporting system. Known for its clear writing and accessibility, this text provides comprehensive and integrated coverage of current developments in the environment, standards, and methodology of auditing

Table contents:

PART 1: THE AUDITING ENVIRONMENT. 1. Auditing and the Public Accounting Profession-Integrity of Financial Reporting.

2. Auditors’ Responsibilities and Reports.

3. Professional Ethics.

4. Auditor’s Legal Liability.

PART 2: THE DECISION MAKING OF AUDIT PLANNING.

5. Overview of the Financial Statement Audit.

6. Audit Evidence.

7. Accepting the Engagement and Planning the Audit.

8. Materiality Decisions and Performing Analytical Procedures.

9. Audit Risk: Including the Risk of Fraud.

10. Understanding Internal Control .

PART 3: THE DECISION MAKING OF COLLECTING AND EVALUATING EVIDENCE.

11. Audit Procedures in Response to Assessed Risks: Tests of Controls.

12. Audit Procedures in Response to Assessed Risks: Substantive Tests.

13. Audit Sampling.

PART 4: AUDITING THE TRANSACTION CYCLES AND COMPLETING THE AUDIT.

14. Auditing the Revenue Cycle.

15. Auditing the Expenditure Cycle.

16. Auditing the Production and Personnel Services Cycles.

17. Auditing the Investing and Financing Cycles.

18. Auditing Investments and Cash Balances.

19. Completing the Audit / Post Audit Responsibilities.

PART 5: OTHER ATTEST AND ASSURANCE SERVICES.

20. Attest and Assurance Services, and Related Reports.

21. Internal, Operational, and Governmental Auditing .

Index.

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