TY - BOOK AU - Aasmund Eilifsen AU - Aasmund Eilifsen ED - William F. Messiers Jr.,e'tal ED - William F. Messiers Jr. ED - Steven M. Glover, ED - Douglas F. Prawitt TI - Auditing and assurance services SN - 007712250X AV - HF5667 .Au2 PY - 2010/// CY - New York PB - McGraw-Hill Higher Education ; KW - Auditing N1 - Includes Index; PART I: INTRODUCTION TO ASSURANCE AND FINANCIAL STATEMENT AUDITING Chapter 1: An Introduction to Assurance and Financial Statements Chapter 2: The Financial Statements Auditing Environment PART II: BASIC AUDITING CONCEPTS: RISK ASSESSMENT, MATERIALITY AND EVIDENCE Chapter 3: Risk Assessment and Materiality Chapter 4: Audit Evidence and Audit Documentation PART II: PLANNING THE AUDIT AND INTERNAL CONTROL Chapter 5: Audit Planning and Types of Audit Test 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 PROCESS 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 Financing Process: Prepaid Expenses and Property, Plant and Equipment Chapter 15: Auditing Financing Process: Long Term Liabilities, Stockholders' Equity and Income Statement Accounts Chapter 16: Auditing Financing Process : Cash and Investments PART VI: COMPLETING THE AUDIT AND REPORTING RESPONSIBILITIES Chapter 17: Completing the Engagement Chapter 18: Report and 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 Services and Internal Auditing ER -