Analysis of investments and management of portfolios international edition 10th edition reilly test bank

Lecture Auditing and assurance services (Second international edition) Chapter 5 Audit planning and types of audit tests

... Assessment Auditors are limited in the types of consulting services that they can offer their audit clients McGraw-Hill/Irwin © The McGraw-Hill Companies 2010 Document Overall Audit Strategy and Audit ... objectives, and strategy to the audit plan The auditor’s preliminary decision concerning control risk determines the level of control testing, which in turn affects the auditor’s substantive tests of ... balances and transactions T S McGraw-Hill/Irwin Extent © The McGraw-Hill Companies 2010 Document Overall Audit Strategy and Audit Plan McGraw-Hill/Irwin © The McGraw-Hill Companies 2010 Types of Audit...

Lecture Auditing and assurance services (Second international edition) Chapter 9 Audit sampling An application to substantive tests of account balances

... unit can be a customer account, an individual transaction, or a line item In auditing accounts receivable, the auditor can define the sampling unit to be a customer’s account balance or an individual ... inventory account balance of an audit client: Book value of inventory account balance Book value of items sampled € 3,000,000 € 100,000 Audited value of items sampled 98 ,000 Total amount of overstatement ... McGraw-Hill Companies 2010 Substantive Tests of Details of Account Balances The results of our audit test depend upon the tolerable misstatement associated with the inventory account If the tolerable...

Lecture Auditing and assurance services (Second international edition) Chapter 12 Auditing the human resource management process

... Overview of the Human Resource Management Process The human resource process starts with the establishment of sound policies for hiring, training, evaluating, counseling, promoting, compensating and ... officers of the company may not be considered low because of the ability to take advantage of their high position Control Risk Assessment Understand and document the human resource management process ... reliance approach Plan and perform tests of controls on payroll transactions Set and document the control risk for the human resource management process McGraw-Hill/Irwin © The McGraw-Hill Companies...

Lecture Auditing and assurance services (Second international edition) Chapter 10 Auditing the revenue process

... Contains the the details details of of the the type type and and quantity quantity of of products products or or services services ordered ordered by by the the customer customer and and customer ... indicate whether whether they they agree agree with with the the amount amount due due to to the the client client A A response response is is expected expected whether whether the the customer ... examine examine the the reasons reasons for for the the difference difference between between the the balance balance on on the the client’s client’s books books and and the the balance balance...

Lecture Auditing and assurance services (Second international edition) Chapter 11 Auditing the purchasing process

... Assessment Major steps in setting the control risk in the purchasing process Understand Understand and and document document the the purchasing purchasing process process based based on on aa reliance ... transactions are processed through the purchasing process: © The McGraw-Hill Companies 2010 Flowchart of the Purchasing Process – EarthWear Clothiers Department Requesting Purchase requisition Purchasing ... the purchasing purchasing process process © The McGraw-Hill Companies 2010 Control Risk Assessment Information Systems and Communication For each major class of transactions in the purchasing process, ...

Lecture Auditing and assurance services (Second international edition) Chapter 14 Auditing financinginvesting process

... assets: Existence and completeness Valuation Rights and obligations Classification © The McGraw-Hill Companies 2010 Auditing the Property Management Process Property, plant and equipment usually ... Property Management Process Occurrence and Authorization Control procedures for the occurrence and authorization of property, plant and equipment are normally part of the purchasing process However, ... Property, Plant and Equipment © The McGraw-Hill Companies 2010 Tests of Details of Transactions and Account Balances and Disclosures Completeness and Accuracy The auditor begins the process by obtaining...

Lecture Auditing and assurance services (Second international edition) Chapter 15 Auditing the financinginvesting process

... complex complex auditing auditing issues issues The The auditor auditor must must recompute recompute the the dividend dividend and and trace trace the the entries entries to to the the general general ... recompute recompute the the amount amount of of the the dividend dividend authorized authorized by by the the board board of of directors directors and and trace trace the the amount amount to ... register and/ or and/ or stock stock certificate certificate book book •• Foot Foot the the shares shares outstanding outstanding in in the the stock stock register register and/ or and/ or stock stock...

Lecture Auditing and assurance services (Second international edition) Chapter 16 Auditing the financinginvesting process

... and the Effect of Other Business Processes ‘Cash’ ‘Cash’reported reported in in the the financial financial statements statements represents represents currency currency on on hand hand and and ... €5,000from fromthe theclient client The Theclient’s client’scash cashbalance balanceat atthe thebank bankwould would then then be be €5,000 €5,000less less than thanreported reportedon onthe theclient’s ... per the books to the general ledger Agree the bank balance on the reconciliation with the balance shown on the bank confirmation Trace the deposits in transit on the bank reconciliation to the...

Lecture Auditing and assurance services (Second international edition) Chapter 17 Completing the audit engagement

... auditor’s attention after the date of the audit report that might have affected the audit report had the auditor known about them Auditing standards (ISA 560) provide guidance to auditors in this exceptional ... after the Date of the Audit Report The auditor is not responsible for making any inquiries or conducting any audit procedures after the date of the audit report However, facts may come to the auditor’s ... years from from the the date date of of the the auditor’s auditor’s report report © The McGraw-Hill Companies 2010 Communication with those Charged with Governance and Management © The McGraw-Hill...

Lecture Auditing and assurance services (Second international edition) Chapter 18 Reports on audited financial statements

... Comparativefinancial financialstatements statements are areconsidered considered separate separatefinancial financialstatements statementsand and are are included included for forcomparison comparisonwith ... Issues Reports on comparative information Other information in documents containing audited financial statements © The McGraw-Hill Companies 2010 Reports on specialized areas Reports on Comparative ... information and consider whether it is consistent with the information contained in the audited financial statements Annual Reports © The McGraw-Hill Companies 2010 Report on a Material Inconsistency...

Lecture Auditing and assurance services (Second international edition) Chapter 19 Professional ethics, independence and quality control

... system of quality control 2.The system of quality control is in compliance with such system 3.The system of quality control has adhered to professional standards and applicable legal and regulatory ... and medium sized enterprises).’ © The McGraw-Hill Companies 2010 Systems of Quality Control ISQC Quality Control for Firms That Perform Audits and Reviews of Financial Statements, and Other Assurance ... • Valuation services • Taxation services • Internal audit services • IT systems services • Litigation support services • Legal services • Recruiting services • Corporate finance services • Fees:...

Lecture Auditing and assurance services (Second international edition) Chapter 20 Assurance, related services and internal auditing

... oversees and sets standards for internal auditing internationally Mandatory guidance •Definition of internal auditing •Code of ethics •Standards © The McGraw-Hill Companies 201 0 Strongly recommended ... Issuing an assurance report © The McGraw-Hill Companies 201 0 Related Services Related Services ISRS 4400 Provide No Assurance Agreed-Upon Procedures Compilati on © The McGraw-Hill Companies 201 0 ISRS ... 201 0 Decision-Making and the Role of Information © The McGraw-Hill Companies 201 0 Assurance Services and IAASB Engagement Standards © The McGraw-Hill Companies 201 0 IAASB: Assurance Engagements...

Lecture Auditing and assurance services (Second international edition) Chapter 1 An introduction to assurance and financial statement auditing

... McGraw-Hill Companies, 2 010 AUDITING Analytical and logical skills Much more conceptual in nature The Demand for Auditing and Assurance The development of the corporate form of business and the expanding ... company’s resources Managers Stockholder s Agents Principals © The McGraw-Hill Companies, 2 010 The Role of Auditing © The McGraw-Hill Companies, 2 010 Auditing and Assurance Defined Assurance Auditing ... rise to an explosion in the demand for assurance provided by auditors © The McGraw-Hill Companies, 2 010 Principals and Agents A public company is a company that sells its stocks or bonds to the...

Lecture Auditing and assurance services (Second international edition) Chapter 2 The financial statement auditing environment

... (AICPA) International Auditing and Assurance Standards Board (IAASB): Standards © The McGraw-Hill Companies, 20 10 Auditing Standards Auditing standards serve as guidelines for and measures of the ... In other words, the context provided by the client’s business impacts the auditor and the audit, and is thus a primary component of the environment in which financial statement auditing is conducted ... ISA 22 0 Quality Control for an Audit of Financial Statements • ISA 23 0 Audit Documentation • ISA 24 0 The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements • ISA 25 0...

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