紹介
Auditing counts! With recent incidents at WorldCom, Enron, Xerox, Tyco, and other companies, auditing has never been so important. Auditing is perhaps our single best defense in ensuring the integrity of our financial reporting system. That's why this new Eighth Edition of Boynton and Johnson's Modern Auditing focuses on decision making and the critical role auditors play in providing assurance about the integrity of the financial reporting system. Known for its clear writing and accessibility, this text provides comprehensive and integrated coverage of current developments in the environment, standards, and methodology of auditing. Features Real--world examples relate issues discussed in the chapter to ethics, audit decision making, and the integrity of the financial reporting system. Focus on Audit Decisions sections highlight key factors that influence an auditor's decisions. Includes discussion of the role of the Public Company Accounting Oversight Board (PCAOB) Auditing Standards, and a chapter feature highlights PCAOB standards that differ from Generally Accepted Auditing Standards for private companies. Expanded case material related to the integrated audit case (Mt.
Hood Furniture) provides a variety of databases that allow students to utilize generalized audit software (IDEA) to accomplish various audit tasks. Multiple databases allow the case to be reused with different data from term to term. A flowchart style chapter preview begins each chapter. Chapter summaries reinforce important audit decisions included in the chapter. End--of--chapter material organized by audit decisions provides a clear link between audit decisions discussed in each chapter and the problem material.
目次
PART 1: THE AUDITING ENVIRONMENT. 1. Auditing and the Public Accounting Profession-Integrity of Financial Reporting. 2. Auditors' Responsibilities and Reports. 3. Professional Ethics. 4. Auditor's Legal Liability. PART 2: THE DECISION MAKING OF AUDIT PLANNING. 5. Overview of the Financial Statement Audit. 6. Audit Evidence. 7. Accepting the Engagement and Planning the Audit. 8. Materiality Decisions and Performing Analytical Procedures. 9. Audit Risk: Including the Risk of Fraud. 10. Understanding Internal Control . PART 3: THE DECISION MAKING OF COLLECTING AND EVALUATING EVIDENCE. 11. Audit Procedures in Response to Assessed Risks: Tests of Controls. 12. Audit Procedures in Response to Assessed Risks: Substantive Tests. 13. Audit Sampling. PART 4: AUDITING THE TRANSACTION CYCLES AND COMPLETING THE AUDIT. 14. Auditing the Revenue Cycle. 15. Auditing the Expenditure Cycle. 16. Auditing the Production and Personnel Services Cycles. 17. Auditing the Investing and Financing Cycles. 18. Auditing Investments and Cash Balances. 19. Completing the Audit / Post Audit Responsibilities. PART 5: OTHER ATTEST AND ASSURANCE SERVICES. 20. Attest and Assurance Services, and Related Reports. 21. Internal, Operational, and Governmental Auditing . Index.
