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Auditing

Author : W. Robert Knechel

Publisher : Taylor & Francis

Page : 721 pages

File Size : 23,65 MB

Release : 2016-10-04

Category : Business & Economics

ISBN : 1315531720

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Book Description

Focusing on auditing as a judgment process, this unique textbook helps readers strike the balance between understanding auditing theory and how an audit plays out in reality. The only textbook to provide complete coverage of both the International Auditing and Assurance Standards Board and the Public Company Accounting Oversight Board, Auditing reflects the contemporary evolution of the audit process. New additions to the book include expert updates on key topics, such as the audit of accounting estimates, group audit, and the Integrated Audit. Supplemented by extra on-line resources, students using this established text will be well-equipped to be effective auditors and to understand the role of auditing in the business world.





Auditing & Assurance Services

Author : William F. Messier

Publisher : Irwin/McGraw-Hill

Page : 0 pages

File Size : 21,64 MB

Release : 2006

Category : Business & Economics

ISBN : 9780073137537

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Book Description

Messier employs the new audit approach currently being used by auditing professionals. This new approach is a direct result of the demands of Sarbanes-Oxley, which has changed the way auditors do their jobs. The new auditing approach emphasizes understanding the entity (i.e., the organization or business being audited) and its environment (i.e. industry), and then assessing the business risks faced by the entity and how management controls those risks. This new audit process focuses on business processes instead of accounting cycles. This unique and innovative approach has been developed in response to changing market dynamics. The systematic approach, referred to in the subtitle of the text, reflects the early introduction of three basic concepts that underlie the audit process: materiality, audit risk, and evidence; this allows Messier to build upon this model in subsequent chapters. These are central to everything an auditor does and a unique feature of Messier. As such, this approach helps students develop auditor judgment, a vital skill in today's auditing environment.



Organizational Auditing and Assurance in the Digital Age

Author : Marques, Rui Pedro

Publisher : IGI Global

Page : 404 pages

File Size : 29,66 MB

Release : 2019-02-15

Category : Business & Economics

ISBN : 1522573577

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Book Description

Auditing is constantly and quickly changing due to the continuous evolution of information and communication technologies. As the auditing process is forced to adapt to these changes, issues have arisen that lead to a decrease in the auditing effectiveness and efficiency, leading to a greater dissatisfaction among users. More research is needed to provide effective management and mitigation of the risk associated to organizational transactions and to assign a more reliable and accurate character to the execution of business transactions and processes. Organizational Auditing and Assurance in the Digital Age is an essential reference source that discusses challenges, identifies opportunities, and presents solutions in relation to issues in auditing, information systems auditing, and assurance services and provides best practices for ensuring accountability, accuracy, and transparency. Featuring research on topics such as forensic auditing, financial services, and corporate governance, this book is ideally designed for internal and external auditors, assurance providers, managers, risk managers, academicians, professionals, and students.



AUDITING AND ASSURANCE

Author : CLIFFORD GOMEZ

Publisher : PHI Learning Pvt. Ltd.

Page : 338 pages

File Size : 41,10 MB

Release : 2012-03-17

Category : Business & Economics

ISBN : 8120345665

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Book Description

In this modern world of large-scale business and industry, auditing has become an inevitable function. Auditing is a subject, the function of which is very important from the regulatory, economic and ethical points of view. The subject has undergone radical changes in the current globalised business world. This book, in the light of latest trends, highlights and explains the principles and practice of auditing and assurance in a simple and an easy-to-understand language. It also presents an up-to-date legal discussion on the subject. Beginning with an overview of the subject, the text discusses in detail the classification and preparation of an audit, procedures and techniques of auditing, internal control, internal check and internal audit, vouching, verification and valuation of assets and liabilities, and depreciation. Besides, it deals with reserves and provisions, capital and revenue, profits, audit of companies, and classes of investigation. The book concludes with a discussion on accounting and auditing standards, management audit, cost audit, tax audit, government audit and social audit. The textbook is primarily intended for the undergraduate students of Commerce. It will also be useful to those preparing for CA, ICWA and CS examinations. KEY FEATURES : Incorporates latest developments in auditing techniques. Discusses latest international and Indian auditing standards. Examines the impact of computerisation on audit approach. Gives chapter-end questions to test the students’ understanding of the concepts discussed.



Auditing

Author : W. Robert Knechel

Publisher : South Western Educational Publishing

Page : 0 pages

File Size : 10,21 MB

Release : 1998

Category : Auditing

ISBN : 9780538819343

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Book Description

Auditing: Text and Cases will influence the way that the next generation of professionals think about their responsibilities and abilities; it is not limited to reciting current practice. Instead the unique set of topics and structure of this book will strike an effective balance among the "why it is so" of auditing theory and the "how it is done" of current auditing practice and the "what's next" of the profession's future.



Cyber Security Auditing, Assurance, and Awareness Through CSAM and CATRAM

Author : Sabillon, Regner

Publisher : IGI Global

Page : 260 pages

File Size : 30,11 MB

Release : 2020-08-07

Category : Computers

ISBN : 1799841634

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Book Description

With the continued progression of technologies such as mobile computing and the internet of things (IoT), cybersecurity has swiftly risen to a prominent field of global interest. This has led to cyberattacks and cybercrime becoming much more sophisticated to a point where cybersecurity can no longer be the exclusive responsibility of an organization’s information technology (IT) unit. Cyber warfare is becoming a national issue and causing various governments to reevaluate the current defense strategies they have in place. Cyber Security Auditing, Assurance, and Awareness Through CSAM and CATRAM provides emerging research exploring the practical aspects of reassessing current cybersecurity measures within organizations and international governments and improving upon them using audit and awareness training models, specifically the Cybersecurity Audit Model (CSAM) and the Cybersecurity Awareness Training Model (CATRAM). The book presents multi-case studies on the development and validation of these models and frameworks and analyzes their implementation and ability to sustain and audit national cybersecurity strategies. Featuring coverage on a broad range of topics such as forensic analysis, digital evidence, and incident management, this book is ideally designed for researchers, developers, policymakers, government officials, strategists, security professionals, educators, security analysts, auditors, and students seeking current research on developing training models within cybersecurity management and awareness.



Auditing and Assurance

Author : Nonna Martinov-Bennie

Publisher :

Page : 359 pages

File Size : 36,23 MB

Release : 2016

Category : Auditing

ISBN : 9780409343953

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Book Description

Now in its 7th edition, Auditing and Assurance: A Case Studies Approach provides a challenging and practical methodology for auditing and assurance students at both undergraduate and postgraduate level. Written by experts in the field, this book provides an overall contextual model to understanding the key elements of the audit process. Each chapter contains real life case studies which are designed to assist self-learning and improved application skills. This text is a valuable resource for any students or practitioners working in the field of auditing and assurance. It is also useful for candidates undertaking the Audit and Assurance (AAA) Module in the Chartered Accountants (CA) Program and CPA Australia's CPA Program. Features · Key revisions to the auditing standards (ISAs/ASAs), most significantly in the areas of audit reporting, disclosures and assertions · Commentary on recent developments in practice, including corporate governance and data analytics · New and updated case studies and exam preparation · Updated online learning materials for students and lecturers.



Auditing and Assurance Services

Author : David N. Ricchiute

Publisher : South Western Educational Publishing

Page : 844 pages

File Size : 36,25 MB

Release : 2003

Category : Business & Economics

ISBN : 9780324117769

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Book Description

Auditing and assurance service education has undergone dramatic change in at least three ways: (1) An awakening that practitioners have a comparative advantage in offering professional services that transcend the boundaries of financial statements; (2) An understanding that client strategies affect engagement risk; and (3) A transition away from first-person delivery by classroom instructors only and toward third-person discovery by students both within and outside of the classroom. Each has influenced the seventh edition. To transcend the boundaries of financial statements, Auditing and Assurance Services exposes students both to the demand for and the supply of the profession's flagship service, financial statement audits, and to the nature of the value-added assurance services decision makers demand in the information age.



Modern Auditing

Author : William C. Boynton

Publisher : John Wiley & Sons

Page : 1056 pages

File Size : 39,52 MB

Release : 2005-08-19

Category : Business & Economics

ISBN : 0471230111

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Book Description

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. Features * Real-world examples relate issues discussed in the chapter to ethics, audit decision making, and the integrity of the financial reporting system. * Focus on Audit Decisions sections highlight key factors that influence an auditor's decisions. * Includes discussion of the role of the Public Company Accounting Oversight Board (PCAOB) Auditing Standards, and a chapter feature highlights PCAOB standards that differ from Generally Accepted Auditing Standards for private companies. * Expanded case material related to the integrated audit case (Mt. Hood Furniture) provides a variety of databases that allow students to utilize generalized audit software (IDEA) to accomplish various audit tasks. Multiple databases allow the case to be reused with different data from term to term. * A flowchart style chapter preview begins each chapter. * Chapter summaries reinforce important audit decisions included in the chapter. * End-of-chapter material organized by audit decisions provides a clear link between audit decisions discussed in each chapter and the problem material.