Auditing and Assurance Services (with ACL) (第六版)

　　The six edition of Auditing & Assurance Services is the most up-to-date auditing text on the market. The book has fully integrated the Clarified Statements on Auditing Standards. In addition, all chapters and modules in the sixth edition have been revised to incorporate the eight standards(AS 8-AS 16) adopted by PCAOB that relate to the auditor’s assessment of and response to risk in a financial statement audit and that include guidance related to audit planning, supervision, materiality, and communication with audit committees. All chapters and modules have also been revised to incorporate the latest updates from the international standards of auditing(ISAs) and the Auditing Standards Board(ASB).

作者簡介

Timothy J. Louwers

　　現職：James Madison University

Robert J. Ramsay

　　現職：University of Kentucky

David H. Sinason

　　現職：Northern Illinois University

Jerry R. Strawser

　　現職：Texas A&M University

Jay C. Thibodeau

　　現職：Bentley University

PART I: THE CONTEMPORARY AUDITING ENVIRONMENT
Ch1 Auditing and Assurance Services
Ch2 Professional Standards

PART II: THE FINANCIAL STATEMENT AUDIT
Ch3 Engagement Planning
Ch4 Management Fraud and Audit Risk
Ch5 Risk Assessment：Internal Control Evaluation
Ch6 Employee Fraud and the Audit of Cash
Ch7 Revenue and Collection Cycle
Ch8 Acquisition and Expenditure Cycle
Ch9 Production Cycle
Ch10 Finance and Investment Cycle
Ch11 Completing the Audit
Ch12 Reports on Audited Financial Statements

PART III: STAND-ALONE MODULES
Module A Other Public Accounting Services
Module B Professional Ethics
Module C Legal Liability
Module D Internal, Governmental Audits, and Fraud Examinations
Module E Overview of Sampling
Module F Attribute Sampling
Module G Variables Sampling
Module H Auditing and Information Technology