Auditing & Assurance Services

T. Louwers
Auditing & Assurance Services
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Upon publication, this text will be the most up-to-date auditing text on the market. It┼╝s been written so that it is current with all issues inherent in accounting and auditing practice, particularly in public accounting firms including coverage of the creation of the Public Companies Accounting Oversight Board, the passage of the Sarbanes-Oxley Act, and all of the major pronouncements and exposure drafts issued by the AICPA through Summer 2003. It┼╝s also a leader in fraud coverage and is accompanied by the Apollo Shoes Casebook, the only standalone FRAUD audit case on the market (available online on the text website). The text is also designed to provide flexibility for instructors; the twelve chapters focus on the Auditing Process while the eight modules provide additional topics that can be taught at the instructors┼╝ discretion without interrupting the flow of the text.Real world emphasis in the text with discussion of wealth of companies with which students are familiar, including AOL TimeWarner, Compaq Computer, Disney, Hewlett-Packard, and Wal-Mart. |Fraud awareness emphasis throughout text by inclusion of FRAUD cases in EACH chapter pulled from recent headlines-including companies such as Phar-Mor, Enron, Critical Path, World Com. |Fraud awareness emphasis through 3 specific chapters/modules: Chapters 3: Management Fraud and Auditor Risk Chapter 6: Employee Fraud and the Audit of Cash Module D focuses on the Certified Fraud Exam |The Apollo Shoes Case is now offered on the Louwers 1/e Online Learning Center, under Premium Content. This is the only standalone fraud audit case on the market. While the text still refers to Apollo Shoes, the online availability allows students freedom to use the case independent of the text and does not interrupt the narrative of the chapter. |Discussion of the creation of the Public Companies Accounting Oversight Board (PCAOB) and its standard-setting and monitoring roles. |Coverage of all of the major pronouncements and exposure drafts issued by the AICPA through Summer 2003. |Discussion of the passage of the Sarbanes-Oxley Act of 2002. |End of chapter materials include electronic workpapers that send students to the text website to work problems that mimic those on the New Uniform CPA Exam. |Real world examples of employee fraud including a copy of an actual altered bank statement. |Introduction covers the McKesson & Robbins fraud that lead to the creation of generally accepted auditing standards. |Increased coverage of business process measurement and risk based auditing. |Coverage of COSO┼╝s new Enterprise Risk Model. |Chapter 4 introduction discusses of Andersen┼╝s planning of the Enron engagement.
Data wydania: 2004
ISBN: 978-0-07-111369-4, 9780071113694
J─Özyk: angielski
Wydawnictwo: McGraw-Hill

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