Accounting > SOLUTIONS MANUAL > Solutions Manual for Auditing And assurance services 9th Edition By Louwers, Penelope Bagley, Allen (All)
THE CONTENTS COVERED INCLUDE THE FOLLOWING CONTENTS I. THE AUDITING PROFESSION 1 The Demand for Audit and Other Assurance Services . 1-1 2 The CPA Profession. 2-1 3 Audit Reports. 3-1 4 Profes... sional Ethics 4-1 5 Legal Liability. 5-1 II. THE AUDIT PROCESS 6 Audit Responsibilities and Objectives. 6-1 7 Audit Evidence . 7-1 8 Audit Planning and Analytical Procedures 8-1 9 Materiality and Risk . 9-1 10 Section 404 Audits of Internal Control and Control Risk 10-1 11 Fraud Auditing . 11-1 12 The Impact of Information Technology on the Audit Process 12-1 13 Overall Audit Plan and Audit Program 13-1 III. APPLICATION OF THE AUDIT PROCESS TO THE SALES AND COLLECTION CYCLE 14 Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions . 14-1 15 Auditing Sampling for Tests of Controls and Substantive Tests of Transactions . 15-1 16 Completing the Tests in the Sales and Collection Cycle: Accounts Receivable 16-1 17 Audit Sampling for Tests of Details of Balances. 17-1 IV. APPLICATION OF THE AUDIT PROCESS TO OTHER CYCLES 18 Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable 18-1 19 Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts 19-1 20 Audit of the Payroll and Personnel Cycle. 20-1 21 Audit of the Inventory and Warehousing Cycle 21-1 22 Audit of the Capital Acquisition and Repayment Cycle . 22-1 23 Audit of Cash Balances . 23-1 V. COMPLETING THE AUDIT 24 Completing the Audit 24-1 VI. OTHER ASSURANCE AND NONASSURANCE SERVICES 25 Other Assurance Services 25-1 26 Internal and Governmental Financial Auditing and Operational Auditing . 26-1 [Show More]
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