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AUDITING AND ASSURANCE SERVICES
LOWERS, RAMSAY, SINASON,STRAWSER wydawnictwo: MCGRAW-HILL , rok wydania 2004, wydanie I cena netto: 235.00 Twoja cena 223,25 zł + 5% vat - dodaj do koszyka 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.
Key Features
- 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.
Table of Contents
Chapter 1: Auditing and Assurance Services
Chapter 2: Professional Standards
Chapter 3: Management Fraud and Audit Risk
Chapter 4: Engagement Planning
Chapter 5: Internal Control Evaluation: Assessing Control Risk
Chapter 6: Employee Fraud and the Audit of Cash
Chapter 7: Revenue and Collection Cycle
Chapter 8: Acquisition and Expenditure Cycle
Chapter 9: Production and Payroll Cycle
Chapter 10: Finance and Investment Cycle
Chapter 11: Completing the Audit
Chapter 12: Reports on Audited Financial Statements
679 pages
Po otrzymaniu zamówienia poinformujemy,
czy wybrany tytuł polskojęzyczny lub
anglojęzyczny jest aktualnie na półce księgarni.
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