Auditing and Assurance Services 5th Edition Louwers Solutions Manual

Part I: The Contemporary Auditing Environment

Chapter 1: Auditing and Assurance Services

Chapter 2: Professional Standards

Chapter 3: Management Fraud and Audit Risk

Comprehensive Cases—Professional Issues
Arthur Andersen

KPMG
Part II: The Financial Statement Audit
Chapter 4: Engagement Planning

Chapter 5: Internal Control Evaluation
Appendix 5A the Payroll Cycle
Chapter 6: Employee Fraud and the audit of Cash

Chapter 7: Revenue and Collection Cycle
Fraud Cases: Extended Audit Procedures (SAS 99)
Appendix 7A Internal Controls

Appendix 7B Audit Programs
Chapter 8: Acquisition and Expenditure Cycle
Fraud Case(s): Extended Audit Procedures (SAS 99)
Appendix 8A Internal Controls
Appendix 8B Audit Programs

Chapter 9: Production Cycle

Fraud Case: Extended Audit Procedures (SAS 99)

Appendix 9A Internal Controls

Appendix 9B Audit Programs

Chapter 10: Finance and Investment Cycle

Fraud Case: Extended Audit Procedures (SAS 99)

Appendix 10A Internal Controls

Appendix 10B Audit Programs

Chapter 11: Completing the Audit

Chapter 12: Reports on Audited Financial Statements

Comprehensive Cases—Audit Issues:

HealthSouth Corporation

Parmalat

Part III: Other Topics

Module A: Assurance and Other Public Accounting Services

Module B: Professional Ethics

Appendix: AICPA Interpretations of the Rules of Conduct

Module C: Legal Liability

Module D: Internal, Governmental, and Fraud Audits

Appendix:: Standards for the Professional Practice of Internal Auditing (abridged)

Appendix:: The Institute of Internal Auditors Code of Ethics

Appendix: Professional Standards and Practices for Certified Fraud Examiners

Module E: Overview of Sampling

Module F: Attribute Sampling

Module G: Variables Sampling

Module H: Information Systems Auditing