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Auditing and Assurance Services, Global Edition de Alvin Arens

Auditing and Assurance Services, Global Edition

Autor Alvin Arens, Chris Hogan, Mark Beasley, Randal Elder
en Limba Engleză Paperback – 19 iun 2023

Putem afirma că scepticismul profesional nu este doar o recomandare, ci o necesitate critică, având în vedere că raportul Financial Reporting Council din Regatul Unit a identificat recent lipsa acestuia drept o preocupare majoră în domeniu. Această a 18-a ediție a Auditing and Assurance Services, Global Edition abordează direct această realitate, oferind un cadru riguros pentru procesul decizional în auditul financiar și cel integrat. Suntem de părere că valoarea acestui tratat rezidă în capacitatea de a ancora teoria în complexitatea mediului global actual, incluzând analize asupra provocărilor aduse de auditarea cripto-activelor și evaluarea riscurilor legate de schimbările climatice.

Organizarea volumului este una progresivă și exhaustivă, fiind structurată în patru părți esențiale. Începând cu bazele profesiei și etica (Partea 1), textul avansează spre procesul de audit propriu-zis (Partea 2), unde cititorul învață evaluarea riscului de denaturare semnificativă și utilizarea cadrului COSO pentru controlul intern. Ultimele secțiuni (Părțile 3 și 4) sunt dedicate aplicațiilor practice pe cicluri specifice, precum vânzările și colectarea, utilizând eșantionarea și testele de detaliu. Cititorul care a aplicat ideile din Auditing de W. Robert Knechel va găsi aici o completare tehnică esențială, trecând de la judecata profesională generală la instrumente specifice de analiză a datelor și întrebări de tip CPA, necesare pentru certificarea profesională. Merită menționat că această ediție globală aliniază standardele internaționale cu exemple practice, transformând concepte abstracte în competențe de auditare a raportărilor financiare moderne.

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Specificații

ISBN-13: 9781292448985
ISBN-10: 1292448989
Pagini: 944
Dimensiuni: 215 x 274 x 38 mm
Greutate: 1.94 kg
Ediția:18. Auflage
Editura: Pearson Education

De ce să citești această carte

Această carte este instrumentul definitiv pentru studenții la contabilitate și profesioniștii care se pregătesc pentru examenul CPA. Veți câștiga o înțelegere profundă a modului în care se colectează și se evaluează probele de audit într-un context digitalizat. Este o resursă esențială pentru a stăpâni controlul intern și analiza riscurilor, oferind studii de caz actualizate despre piețele financiare globale și noile reglementări de raportare.

Despre autor

Alvin Arens a fost un academician de renume și un pilon al educației în domeniul auditului, fiind recunoscut pentru dezvoltarea abordării integrate a procesului de audit. Alături de coautorii Chris Hogan, Mark Beasley și Randal Elder, acesta a creat un material de referință utilizat la nivel mondial. Mark Beasley este expert în managementul riscurilor și guvernanță corporativă, în timp ce Randal Elder și Chris Hogan aduc o vastă experiență în cercetarea standardelor de audit, asigurând relevanța academică și practică a textului în conformitate cu cerințele organismelor de reglementare internaționale.

Cuprins

PART 1: THE AUDITING PROFESSION
  1. The Demand for Audit and Other Assurance Services
  2. The CPA Profession
  3. Audit Reports
  4. Professional Ethics
  5. Legal Liability
PART 2: THE AUDIT PROCESS
  • Audit Responsibilities and Objectives
  • Audit Evidence
  • Audit Planning and Materiality
  • Assessing the Risk of Material Misstatement
  • Assessing and Responding to Fraud Risks
  • Internal Control and Coso Framework
  • Assessing Control Risk and Reporting on Internal Controls
  • Overall Audit Strategy and Audit Program
    • PART 3: APPLICATION OF THE AUDIT PROCESS TO THE SALES AND COLLECTION CYCLE
  • Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions
  • Audit Sampling for Tests of Controls and Substantive Tests of Transactions
  • Completing the Tests in the Sales and Collection Cycle: Accounts Receivable
  • Audit Sampling for Tests of Details of Balances
    • PART 4: APPLICATION OF THE AUDIT PROCESS TO OTHER CYCLES
  • Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable
  • Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts
  • Audit of the Payroll and Personnel Cycle
  • Audit of the Inventory and Warehousing Cycle
  • Audit of the Capital Acquisition and Repayment Cycle
  • Audit of Cash and Financial Instruments
    • PART 5: COMPLETING THE AUDIT
  • Completing the Audit
    • PART 6: OTHER ASSURANCE AND NONASSURANCE SERVICES
  • Other Assurance Services
  • Internal and Governmental Financial Auditing and Operational Auditing

Descriere scurtă

For core auditing courses.
An integrated, up-to-date approach to auditing and assurance services Auditing and Assurance Services: An Integrated Approach, the definitive introductory text on auditing, focuses on the auditors decision-making processwhether during a financial statement audit or during an integrated audit of both financial statements and internal control over financial reporting. Comprehensive and up to date, the text uses examples from the complex, current global auditing environment, such as the United Kingdoms Financial Reporting Council highlighting a lack of skepticism as a major concern; the challenges of auditing crypto-assets; and the debate over climate-related risk assessment, to illustrate the nature and amount of evidence gathering needed at each engagement.
Using key audit decisionslike establishing the objectives in a given audit area; identifying the risks related to the engagement; determining the evidence needed; and evaluating the evidence obtainedas its foundation, this text equips students with the skills to successfully conduct an audit according to internationally recognized financial reporting frameworks.
The 18th Edition, Global Edition, contains the latest standards and codes as well as new data analysis and sample CPA-style questions to prepare students for the actual exam.

Notă biografică

About our authors Alvin A. Arens (Nov. 24, 1935 to Dec. 6, 2010), founding author of this textbook, was the PricewaterhouseCoopers Professor of Accounting Emeritus at Michigan State University. In addition to writing books on auditing, he was a coauthor of computerized accounting supplements and he was actively involved in the continuing education of practitioners with local and regional CPA firms. Al was a past president of the American Accounting Association and a former member of the AICPA Auditing Standards Board. He practiced public accounting with both a local CPA firm and the predecessor firm to Ernst & Young. He received many awards including the AAA Auditing Section Outstanding Educator award, the AICPA Outstanding Educator award, the national Beta Alpha Psi Professor of the Year award, and many teaching and other awards at Michigan State.
Randy J. Elder, who has served as a coauthor of this textbook since the 8th edition, is FORVIS Professor and Department Head of Accounting and Finance at the University of North Carolina at Greensboro. He teaches undergraduate auditing and graduate auditing and fraud examination courses, and has received several teaching awards. His research focuses on audit quality and current audit firm practices and he served as the team leader for the American Accounting Association Auditing Section PCAOB research synthesis teams on audit confirmations and audit sampling. He has extensive public accounting experience with a large regional CPA firm, has frequently taught continuing education for a large international CPA firm, and is a member of the AICPA.
Mark S. Beasley, who has also served as a coauthor of this textbook since the 8th edition, is the KPMG Professor of Accounting and Director of the Enterprise Risk Management Initiative at North Carolina State University. He has taught undergraduate and graduate auditing courses, and has received several teaching awards including membership in NC States Academy of Outstanding Teachers and AAA Auditing Section Outstanding Educator award. He has extensive professional audit experience with the predecessor firm to Ernst & Young and has extensive standards-setting experience working with the Auditing Standards Board as a Technical Manager in the Audit and Assurance Division of the AICPA. He served on the ASB Fraud Standard Task Force responsible for developing SAS 99 and the Advisory Council overseeing the COSO Enterprise Risk ManagementIntegrated Framework project. He served over 7 years as a member of the COSO Board, representing the AAA. He currently serves on the United Nations Internal Control Advisory Group.
Chris E. Hogan joined us as a coauthor starting with the 16th edition. Chris is the Russell E. Palmer Endowed Professor of Accounting in the Eli Broad College of Business at Michigan State University. She served as Department Chair from 2017 to 2022. We are thrilled to continue the Michigan State connection started by Alvin Arens. Chris teaches graduate auditing and her research focuses on internal controls and integrated audits, audit firm client portfolios, and the impact of regulation on audit markets. Chris has auditing experience with Price Waterhouse, one of the predecessor firms to PricewaterhouseCoopers, LLP. She has served in multiple leadership roles within the American Accounting Association, including serving as President of the Auditing Section and on the Audit Committee of the AAA.