Comprehensive integration of the fundamental auditing concepts.

Auditing and Assurance Services: An Integrated Approach presents an integrated concepts approach that shows the auditing process from start to finish. This text prepares readers for real-world audit decision making by using illustrative examples of key audit decisions, with an emphasis on audit planning, risk assessment processes and collecting and evaluating evidence in response to risks.

Table of Contents

Part 1: The Auditing Profession Chapter 1: The Demand for Audit and Other Assurance Services Chapter 2: The CPA Profession Chapter 3: Audit Reports Chapter 4: Professional Ethics Chapter 5: Legal Liability

Part 2: The Audit Process Chapter 6: The CPA Profession Chapter 7: Audit Evidence Chapter 8: Audit Planning and Analytical Procedures Chapter 9: Materiality and Risk Chapter 10: Section 404 Audits of Internal Control and Control Risk Chapter 11: Fraud Auditing Chapter 12: The Impact of Information Technology on the Audit Process Chapter 13: Overall Audit Plan and Audit Program

Part 3: Application of the Audit Process to the Sales and Collection Cycle Chapter 14: Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions Chapter 15: Audit Sampling for Tests of Controls and Substantive Tests of Transactions Chapter 16: Completing the Tests in the Sales and Collection Cycle: Accounts Receivable Chapter 17: Audit Sampling for Tests of Details of Balances

Part 4: Application of the Audit Process to Other Cycles Chapter 18: Audit of the Acquisition and Payment Cycle: Tests of Controls and Substantive Tests of Transactions, and Accounts Payable Chapter 19: Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts Chapter 20: Audit of the Payroll and Personnel Cycle Chapter 21: Audit of the Inventory and Warehousing Cycle Chapter 22: Audit of the Capital Acquisition and Repayment Cycle Chapter 23: Audit of Cash Balances

Part 5: Completing the Audit Chapter 24: Completing the Audit Part 6: Completing the Audit Chapter 25: Other Assurance Services Chapter 26: Internal and Governmental Financial Auditing and Operational Auditing