Auditing & Assurance Services, Third International Edition, takes a truly international approach to auditingand reflects the most current auditing approaches by the major international audit firms and the mostrecent International Financial Reporting Standards (IFRSs), International Standards on Auditing (ISAs), otherIAASB standards and the IESBA Code of Ethics for Professional Accountants.
Part I: Introduction to Assurance and Financial Statement Auditing Chapter 1: An Introduction to Assurance and Financial Statement Auditing Chapter 2: The Financial Statement Auditing Environment Part II: Audit Planning and Basic Auditing Concepts Chapter 3: Audit Planning, Types of Audit Tests and Materiality Chapter 4: Risk Assessment Chapter 5: Evidence and Documentation Part III: Internal Control Chapter 6: Internal Control in a Financial Statement Audit Chapter 7: Auditing Internal Control over Financial Reporting Part IV: Statistical and Non-statistical Sampling Tools for Auditing Chapter 8: Audit Sampling: An Overview and Application to Tests of Controls Chapter 9: Audit Sampling: An Application to Substantive Tests of Account Balances Part V: Auditing Business Processes Chapter 10: Auditing the Revenue Process Chapter 11: Auditing the Purchasing Process Chapter 12: Auditing the Human Resource Management Process Chapter 13: Auditing the Inventory Management Process Chapter 14: Auditing the Financing/Investing Process: Prepaid Expenses; Intangible Assets and Goodwill; and Property, Plant and Equipment Chapter 15: Auditing the Financing/Investing Process: Long-term Liabilities, Stockholders' Equity and Income Statement Accounts Chapter 16: Auditing the Financing/Investing Process: Cash and Investments Part VI: Completing the Audit and Reporting Responsibilities Chapter 17: Completing the Audit Engagement Chapter 18: Reports on Audited Financial Statements Part VII: Professional Responsibilities Chapter 19: Professional Ethics, Independence and Quality Control Part VIII: Assurance, Related Services and Internal Auditing Chapter 20: Assurance, Related Services and Internal Auditing
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