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Part One Introduction to Auditing and Financial Statement Audits1

1 AN INTRODUCTION TO AUDITING3

Learning Objectives3

Relevant Accounting and Auditing Pronouncements3

The Demand for Auditing3

Auditing，Attestation，and Assurance5

Types of Audits8

Types of Auditors11

The Public Accounting Profession14

Organizations That Affect Financial Audits20

Generally Accepted Auditing Standards24

Statements on Auditing Standards27

Review Questions28

Multiple-Choice Questions from CPA Examinations28

Problems31

Discussion Cases34

2 AN OVERVIEW OF FINANCIAL STATEMENT AUDITS36

Learning Objectives36

Relevant Accounting and Auditing Pronouncements36

Generally Accepted Accounting Principles as an Audit Criterion37

Financial Statements：Management Assertions and Audit Objectives38

Three Fundamental Concepts in Conducting an Audit40

Sampling：Inferences Based on Limited Observations42

Ethics and Independence43

Overview of the Audit Process45

Audit Reporting48

Case Illustration：Calabro Paging Services54

Review Questions62

Multiple-Choice Questions from CPA Examinations62

Problems65

Discussion Cases67

Part Two Basic Auditing Concepts：Materiality，Audit Risk，and Evidence71

Relevant Accounting and Auditing Pronouncements73

3 MATERIALITY AND AUDIT RISK73

Learning Objectives73

Materiality74

Audit Risk84

Appendix：A Quantitative Approach to Allocating Materiality96

Review Questions98

Multiple-Choice Questions from CPA Examinations98

Problems100

Discussion Case104

Relevant Accounting and Auditing Pronouncements106

4 EVIDENTIAL MATTER，TYPES OF AUDIT EVIDENCE，AND WORKPAPER DOCUMENTATION106

Learning Objectives106

The Relationship of Evidential Matter to the Audit Report107

Management Assertions108

Audit Objectives and Audit Procedures111

Basic Concepts of Evidential Matter114

Types of Audit Evidence117

Working Papers123

Review Questions131

Multiple-Choice Questions from CPA Examinations131

Problems133

Discussion Case137

SCAD Assignment138

Part Three Planning the Audit and Understanding Internal Control139

5 AUDIT PLANNING AND TYPES OF AUDIT TESTS141

Learning Objectives141

Relevant Accounting and Auditing Pronouncements141

Preengagement Activities142

Engagement Planning149

Types of Audit Tests159

Analytical Procedures161

Appendix：Selected Financial Ratios Useful as Analytical Procedures169

Review Questions173

Multiple-Choice Questions from CPA Examinations174

Problems177

Discussion Case181

SCAD Assignment185

6 INTERNAL CONTROL IN A FINANCIAL STATEMENT AUDIT186

Learning Objectives186

Relevant Accounting and Auditing Pronouncements186

Internal Control187

The Components of Internal Control188

Consideration of Internal Control in Planning and Performing an Audit197

Timing of Audit Procedures212

Communication of Internal Control-Related Matters214

Appendix：Flowcharting Techniques216

Review Questions217

Multiple-Choice Questions from CPA Examinations219

Problems222

Discussion Case224

SCAD Assignment225

Relevant Accounting and Auditing Pronouncements226

7 THE EFFECT OF COMPUTER PROCESSING ON THE AUDIT FUNCTION226

Learning Objectives226

Changes in Computer Technology and Their Effect on Auditing227

The Effect of EDP on Internal Control231

Controls in an EDP Environment233

The Complexity of EDP Systems244

The Audit Process in an EDP Environment245

Computer-Assisted Audit Techniques247

Use of Microcomputers as an Audit Tool255

Auditing Accounting Applications Processed by Outside Service Organizations257

Review Questions258

Multiple-Choice Questions from CPA Examinations259

Problems262

Discussion Case267

Part Four Statistical Tools for Auditing271

8 AUDIT SAMPLING：AN OVERVIEW AND APPLICATION TO TESTS OF CONTROLS271

Learning Objectives271

Relevant Accounting and Auditing Pronouncements*271

Introduction271

Terminology273

Types of Audit Sampling275

Requirements of SAS No．39276

Attribute Sampling Applied to Tests of Controls278

An Example of an Attribute-Sampling Plan287

Nonstatistical Sampling for Tests of Control298

Review Questions300

Multiple-Choice Questions from CPA Examinations301

Problems304

Discussion Case306

SCAD Assignment306

Learning Objectives307

Relevant Accounting and Auditing Pronouncements307

9 AUDIT SAMPLING：AN APPLICATION TO SUBSTANTIVE TESTS OF ACCOUNT BALANCES307

A Sampling Plan for Substantive Tests of Account Balances308

Monetary-Unit Sampling314

Nonstatistical Sampling for Tests of Account Balances324

Appendix：Classical Variables Sampling329

Review Questions334

Multiple-Choice Questions from CPA Examinations335

Problems338

Discussion Case341

Relevant Accounting and Auditing Pronouncements345

Learning Objectives345

10 AUDITING THE REVENUE CYCLE345

Part Five Auditing Accounting Applications and Related Accounts345

Revenue Recognition346

Inherent Risk Assessment347

Overview of the Revenue Cycle350

Control Risk Assessment361

Control Procedures and Tests of Controls-Revenue Transactions363

Control Procedures and Tests of Controls-Cash Receipts Transactions370

Control Procedures and Tests of Controls-Sales Returns and Allowances Transactions375

Review Questions376

Relating the Assessed Level of Control Risk to Substantive Testing376

Multiple-Choice Questions from CPA Examinations377

Problems380

Discussion Case385

SCAD Assignment386

11 AUDITING ACCOUNTS RECEIVABLE AND RELATED ACCOUNTS387

Learning Objectives387

Relevant Accounting and Auditing Pronouncements387

Substantive Tests of Revenue-Related Accounts388

Substantive Tests of Transactions389

Tests of Account Balances-Accounts Receivable390

Analytical Procedures390

The Confirmation Process-Accounts Receivable399

Auditing Other Receivables405

Evaluating the Audit Findings-Accounts Receivable and Related Accounts406

Review Questions407

Multiple-Choice Questions from CPA Examinations408

Problems410

Discussion Case414

SCAD Assignment415

Relevant Accounting and Auditing Pronouncements416

Learning Objectives416

12 AUDITING THE PURCHASING CYCLE AND RELATED ACCOUNTS416

Expense and Liability Recognition417

Inherent Risk Assessment418

Overview of the Purchasing Cycle420

Control Risk Assessment428

Control Procedures and Tests of Controls-Purchase Transactions432

Control Procedures and Tests of Controls-Cash Disbursement Transactions437

Control Procedures and Tests of Controls-Purchase Return Transactions441

Auditing Accounts Payable and Accrued Expenses442

Relating the Assessed Level of Control Risk to Substantive Testing442

Substantive Tests of Transactions443

Analytical Procedures443

Tests of Account Balances-Accounts Payable and Accrued Expenses445

Accounts Payable Confirmations450

Evaluating the Audit Findings-Accounts Payable and Related Accounts451

Review Questions453

Multiple-Choice Questions from CPA Examinations454

Problems456

Discussion Case461

13 AUDITING THE PAYROLL CYCLE AND RELATED ACCOUNTS462

Learning Objectives462

Relevant Accounting and Auditing Pronouncements462

Inherent Risk Assessment463

Overview of the Payroll Cycle463

Control Risk Assessment469

Control Procedures and Tests of Controls-Payroll Transactions471

Relating the Assessed Level of Control Risk to Substantive Testing475

Auditing Payroll-Related Accounts475

Analytical Procedures476

Substantive Tests of Transactions476

Tests of Account Balances478

Evaluating the Audit Findings-Payroll-Related Accounts482

Review Questions482

Multiple-Choice Questions from CPA Examinations483

Problems485

Discussion Case490

14 AUDITING THE INVENTORY CYCLE AND RELATED ACCOUNTS491

Learning Objectives491

Relevant Accounting and Auditing Pronouncements491

Inherent Risk Assessment492

Overview of the Inventory Cycle494

Control Risk Assessment501

Control Procedures and Tests of Controls-Inventory Transactions503

Auditing Inventory507

Substantive Tests of Transactions507

Analytical Procedures508

Auditing Standard Costs509

Observation of Physical Inventory510

Tests of Account Balances511

Evaluating the Audit Findings-Inventory515

Multiple-Choice Questions from CPA Examinations516

Review Questions516

Problems519

Discussion Case523

15 AUDITING SELECTED ASSET ACCOUNTS：PREPAID EXPENSES AND PROPERTY，PLANT，AND EQUIPMENT525

Learning Objectives525

Relevant Accounting and Auditing Pronouncements525

Auditing Prepaid Expenses526

Inherent Risk Assessment-Prepaid Expenses527

Control Risk Assessment-Prepaid Expenses527

Substantive Testing-Prepaid Insurance527

Auditing Property，Plant，and Equipment530

Inherent Risk Assessment-Property，Plant，and Equipment531

Control Risk Assessment-Property，Plant，and Equipment533

Substantive Testing-Property，Plant，and Equipment535

Analytical Procedures-Property，Plant，and Equipment535

Tests of Account Balances-Property，Plant，and Equipment537

Review Questions541

Multiple-Choice Questions from CPA Examinations542

Problems544

Discussion Case547

Relevant Accounting and Auditing Pronouncements550

16 AUDITING LONG-TERM LIABILITIES，STOCKHOLDESRS EQUITY，AND INCOME STATEMENT ACCOUNTS550

Learning Objectives550

Auditing Long-term Debt551

Control Risk Assessment-Long-term Debt552

Substantive Tests of Long-term Debt554

Auditing Stockholders Equity555

Control Risk Assessment-Stockholders Equity557

Auditing Capital-Stock Accounts559

Auditing Dividends560

Auditing Income Statement Accounts561

Auditing Retained Earnings561

Multiple-Choice Questions from CPA Examinations564

Review Questions565

Problems567

Discussion Cases570

17 AUDITING CASH AND INVESTMENTS572

Learning Objectives572

Relevant Accounting and Auditing Pronouncements572

Cash and the Effect of Other Accounting Cycles573

Types of Bank Accounts575

Tests of Account Balances-Cash576

Analytical Procedures-Cash576

Substantive Tests of Transactions-Cash576

Investments588

Control Risk Assessment-Investments590

Substantive Tests of Investments593

Review Questions595

Multiple-Choice Questions from CPA Examinations596

Problems598

Part Six Completing the Audit and Reporting Responsibilities607

Relevant Accounting and Auditing Pronouncements609

Learning Objectives609

18 COMPLETING THE ENGAGEMENT609

Review for Contingent Liabilities610

Commitments615

Review for Subsequent Events616

Final Evidential Evaluation Processes619

Communications with the Audit Committee and Management625

Subsequent Discovery of Facts Existing at the Date of the Auditor s Report626

Review Questions629

Multiple-Choice Questions from CPA Examinations629

Problems632

Discussion Cases635

19 REPORTS ON AUDITED FINANCIAL STATEMENTS AND SPECIAL REPORTING ISSUES639

Learning Objectives639

Relevant Accounting and Auditing Pronouncements639

The Auditor s Standard Unqualified Audit Report640

Explanatory Language Added to the Standard Unqualified Audit Report640

Departures from an Unqualified Audit Report646

Discussion of Conditions Requiring Other Types of Reports648

Special Reporting Issues652

Reports on Comparative Financial Statements653

Other Information in Documents Containing Audited Financial Statements658

Going-Concern Evaluation659

Special Reports662

Review Questions670

Multiple-Choice Questions from CPA Examinations671

Problems674

Discussion Cases678

Part Seven Professional Responsibilities and Other Forms of Services683

20 THE CODE OF PROFESSIONAL CONDUCT AND QUALITY CONTROL STANDARDS685

Learning Objectives685

Relevant Accounting and Auditing Pronouncements685

An Ethical Framework686

Code of Professional Conduct691

Principles of Professional Conduct692

Rules of Conduct693

Independence，Integrity，and Objectivity696

General Standards and Accounting Principles704

Responsibilities to Clients706

Other Responsibilities and Practices707

Quality Control Standards711

Review Questions714

Multiple-Choice Questions from CPA Examinations715

Problems718

Discussion Cases724

21 LEGAL LIABILITY726

Learning Objectives726

Relevant Accounting and Auditing Pronouncements726

The Legal Environment727

Overview728

Common Law—Clients729

Common Law—Third Parties733

Statutory Liability739

Criminal Liability747

Approaches to Minimizing Legal Liability748

Appendix：Summary of Significant Legal Cases750

Review Questions756

Multiple-Choice Questions from CPA Examinations757

Problems761

Discussion Case765

22 ATTESTATION ENGAGEMENTS AND OTHER ACCOUNTING SERVICES766

Learning Objectives766

Relevant Accounting and Auditing Pronouncements766

Attestation Engagements767

Attestation Standards769

Reporting on an Entity s Internal Control over Financial Reporting772

Financial Forecasts and Projections776

Accounting and Review Services782

Compilation of Financial Statements785

Review of Financial Statements787

Review Questions790

Multiple-Choice Questions from CPA Examinations791

Problems794

Discussion Case799

INDEX801