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1.This edition has fully integrated the eight new standards ( AS 8N/AS 15 ) adopted by the PCAOB. In addition, the book has fully integrated the latest updates from the international standards of auditing (ISAs) and the Auditing Standards Board (ASB).
2.Each chapter now begins with a list of the AU/ISA Sections that are covered from the Codification of Statements on Auditing Standards published by the AICPA and the list of PCAOB Auditing Standards covered in that chapter.
3.All chapters and modules have been revised to incorporate professional standards adopted by July 2009, and international -standards of auditing (ISAs).
4.The text has been revised around the AS5 Auditing Standard. The new standard replaces Auditing Standard No. 2 (PCAOB 2004) and all related internal control audit guidance that had previously been issued by the PCAOB. The new standard makes significant changes to the way auditors audit internal control. The AS5 material is integrated throughout the text.
5.Text discussion of companies with which students are familiar, including eBay, Boeing, General Motors, Hershey’s, Disney, Wal-Mart, Overstock.com, Krispy Kreme, H&R Block and many others.
6.Fraud awareness emphasis throughout text by inclusion of FRAUD cases in EACH chapter pulled from recent headlines including companies such as Bernard L. Madoff Investment Securities, Satyam, Parmalat, WorldCom, Enron, Freddie Mac, and Sunbeam.
7.Comprehensive case studies on Andersen, HealthSouth, GE, KPMG, General Motors, PTL Club, Saytam Computer Services, LTD., and Parmalat that cover multiple chapter topics.
8.Kaplan CPA audit simulations that allow students to go online and complete simulations similar to those in the new on-line CPA examination.
9.Discussion of the creation of the Public Companies Accounting Oversight Board (PCAOB) and its standard-setting and monitoring roles including discussion of the passage of the Sarbanes-Oxley Act of 2002.
作者簡介
Timothy J. Louwers
現職：James Madison University
Robert J. Ramsay
現職：University of Kentucky
David H. Sinason
現職：Northern Illinois University
Jerry R. Strawser
現職：Texas A&M University
Jay C. Thibodeau
現職：Bentley University
PART I: THE CONTEMPORARY AUDITING ENVIRONMENT
Ch1 Auditing and Assurance Services
Ch2 Professional Standards
PART II: THE FINANCIAL STATEMENT AUDIT
Ch3 Engagement Planning
Ch4 Management Fraud and Audit Risk
Ch5 Risk Assessment Internal Control Evaluation
Ch6 Employee Fraud and the Audit of Cash
Ch7 Revenue and Collection Cycle
Ch8 Acquisition and Expenditure Cycle
Ch9 Production Cycle
Ch10 Finance and Investment Cycle
Ch11 Completing the Audit
Ch12 Reports on Audited Financial Statements
PART III: STAND-ALONE MODULES
Module A Other Public Accounting Services
Module B Professional Ethics
Module C Legal Liability
Module D Internal, Governmental, and Fraud Audits
Module E Overview of Sampling
Module F Attribute Sampling
Module G Variables Sampling
Module H Auditing in a Computerized Environment
Comprehensive Cases
