Test Bank Auditing and Assurance Services 3rd Edition by Timothy J. Louwers

Test Bank Auditing and Assurance Services 3rd Edition by Timothy J. Louwers

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Test Bank Auditing and Assurance Services 3rd Edition by Timothy J. Louwers

Auditing and Assurance Services, 3rd Edition, by Timothy J. Louwers and colleagues, provides a comprehensive introduction to auditing and assurance services, emphasizing a real-world application of audit standards and procedures in response to the Sarbanes-Oxley Act. The book integrates new auditing standards and guides students through audit processes using illustrative examples and practical tools.

ISBN-10: 0073379363, ISBN-13: 9780073379364

Timothy J. Louwers, Robert J. Ramsay, David H. Sinason, Jerry R. Strawser

Table of Contents
Part I: The Contemporary Auditing Environment
Chapter 1: Auditing and Assurance Services
Chapter 2: Professional Standards
Appendix 2A: Attestation Standards
Part II: The Financial Statement Audit
Chapter 3: Engagement Planning
Chapter 4: Management Fraud and Audit Risk
Appendix 4A: Selected Financial Ratios
Appendix 4B: Sample Abridged Audit Plan
Chapter 5: Risk Assessment: Internal Control Evaluation
Appendix 5A: Audit Plan
Chapter 6: Employee Fraud and the Audit of Cash
Appendix 6A: Internal Control Questionnaires
Appendix 6B: Audit Plans
Chapter 7: Revenue and Collection Cycle
Appendix 7A: Internal Control Questionnaires
Appendix 7B: Audit Plan
Chapter 8: Acquisition and Expenditure Cycle
Appendix 8A: Internal Control Questionnaires
Appendix 8B: Audit Plans
Appendix 8C: The Payroll Cycle
Chapter 9: Production Cycle
Appendix 9A: Internal Control Questionnaires
Appendix 9B: Audit Plans
Chapter 10: Finance and Investment Cycle
Appendix 10A: Internal Control Questionnaires
Appendix 10B: Substantive Audit Plans
Chapter 11: Completing the Audit
Chapter 12: Reports on Audited Financial Statements