Auditing

A Practical Approach with Data Analytics

Raymond N. Johnson, Laura Davis Wiley, Robyn Moroney, Fiona Campbell, Jane Hamilton

• Editore: Wiley
• Anno: 2019
• ISBN:
  9781119404927
• Edizione: 1
• Argomento: Business
• Categoria: Auditing

The explosion of data analytics in the auditing profession demands a different kind of auditor. Auditing: A Practical Approach with Data Analytics prepares students for the rapidly changing demands of the auditing profession by meeting the data-driven requirements of today's workforce. Because no two audits are alike, this course uses a practical, case-based approach to help students develop professional judgement, think critically about the auditing process, and develop the decision-making skills necessary to perform a real-world audit. To further prepare students for the profession, this course integrates seamless exam review for successful completion of the CPA Exam.

Indice dei contenuti

• Cover
• Title Page
• Copyright Page
• Brief Contents
• From the Authors
• About the Authors
• Student Assessment
• Acknowledgments
• Table of Contents
• 1 Introduction and Overview of Audit and Assurance
• 2 Professionalism and Professional Responsibilities
• 3 Risk Assessment Part I: Audit Risk and Audit Strategy
• 4 Risk Assessment Part II: Understanding the Client
• 5 Audit Evidence
• 6 Gaining an Understanding of the Client’s System of Internal Control
• 7 Audit Data Analytics
• 8 Risk Response: Performing Tests of Controls
• 9 Risk Response: Performing Substantive Procedures
• 10 Risk Response: Evaluating Audit Data Analytics and Audit Sampling for Substantive Tests
• 11 Auditing the Revenue Process
• 12 Auditing the Purchasing and Payroll Processes
• 13 Auditing Various Balance Sheet Accounts (and Related Income Statement Accounts)
• 14 Completing the Audit
• 15 Reporting on the Audit
• 1A Introduction and Overview of Audit and Assurance (2020 ASB and PCAOB Audit Report Updates)
• 15A Reporting on the Audit (2020 ASB and PCAOB Audit Report Updates)
• Appendix A Cloud 9 Inc. Audit
• Glossary
• Index
• EULA