Auditing A Practical Approach with Data Analytics 1st edition by Laura Davis Wiley, Raymond Johnson, Robyn Moroney, Fiona Campbell, Jane Hamilton ISBN 1119626684 978-1119626688
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ISBN 10: 1119626684
ISBN 13: 978-1119626688
Author: Laura Davis Wiley, Raymond Johnson, Robyn Moroney, Fiona Campbell, Jane Hamilton
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.
Auditing A Practical Approach with Data Analytics 1st Table of contents:
Chapter 1: Introduction and Overview of Audit and Assurance
Assurance, Attestation, and Audit Services
Different Assurance Services
Demand for Audit and Assurance Services
Preparers and Auditors
The Role of Regulators and Regulations
Audit Report on Financial Statements
Audit Report on Internal Controls over Financial Reporting
The Audit Expectation Gap
Learning Objectives Review
Key Terms Review
Multiple-Choice Questions
Review Questions
Analysis Problems
Chapter 2: Professionalism and Professional Responsibilities
Professionalism and Accounting
The Structure of the AICPA Code of Professional Conduct
Conceptual Framework for Members in Public Practice
Integrity and Objectivity
Independence
General Standards
Other Rules of Conduct for Members in Public Practice
Auditor Liability Under Common Law
Auditor Liability Under Statutory Law
Learning Objectives Review
Key Terms Review
Multiple-Choice Questions
Review Questions
Analysis Problems
Ethical Decision Case
Chapter 3: Risk Assessment Part I: Audit Risk and Audit Strategy
Client Acceptance and Continuance Decisions
Phases of an Audit
Materiality
Professional Skepticism and Audit Risk
Audit Strategy
Fraud Risk
Learning Objectives Review
Key Terms Review
Multiple-Choice Questions
Review Questions
Analysis Problems
Audit Decision Cases
Chapter 4: Risk Assessment Part II: Understanding the Client
Understanding the Client
Client Approaches to Measuring Performance
Analytical Procedures
Related Parties
Corporate Governance
Internal Control and Information Technology
Closing Procedures
Learning Objectives Review
Key Terms Review
Multiple-Choice Questions
Review Questions
Analysis Problems
Audit Decision Cases
Chapter 5: Audit Evidence
Management Assertions
Characteristics of Audit Evidence
Procedures for Gathering Audit Evidence
Using the Work of Others
Documentation—Audit Working Papers
Learning Objectives Review
Key Terms Review
Multiple-Choice Questions
Review Questions
Analysis Problems
Audit Decision Cases
Chapter 6: Gaining an Understanding of the Client’s System of Internal Control
Internal Control Defined
Entity-Level Internal Controls
Transaction-Level Internal Controls
Information Technology (IT) Controls
Documenting Internal Controls
Identifying Strengths and Weaknesses in a System of Internal Controls
Management Letters
Learning Objectives Review
Key Terms Review
Multiple-Choice Questions
Review Questions
Analysis Problems
Audit Decision Cases
Chapter 7: Audit Data Analytics
Steps in Performing Audit Data Analytics
Steps Associated with Accessing and Preparing Data for Audit Data Analytics
Using Audit Data Analytics as a Risk Assessment Procedure
Applying Audit Data Analytics as a Risk Assessment Procedure
Using Audit Data Analytics as a Substantive Test
Applying Audit Data Analytics as a Substantive Test
Learning Objectives Review
Key Terms Review
Multiple-Choice Questions
Review Questions
Analysis Problems
Audit Decision Case
Appendix 7A Steps for Using IDEA
Learning Objectives Review
Audit Decision Case
Chapter 8: Risk Response: Performing Tests of Controls
Steps in Assessing Control Risk
Types of Controls
Procedures for Testing Controls
Selecting and Designing Tests of Controls
Results of the Auditor’s Testing
Documenting Conclusions
Learning Objectives Review
Key Terms Review
Multiple-Choice Questions
Review Questions
Analysis Problems
Audit Decision Cases
Chapter 9: Risk Response: Performing Substantive Procedures
Audit Risk and Substantive Procedures
Risk Response at the Financial Statement Level
Nature of Substantive Procedures
Timing of Substantive Procedures
Extent of Substantive Procedures
Auditing Accounting Estimates
Documenting Results of Substantive Procedures
Learning Objectives Review
Key Terms Review
Multiple-Choice Questions
Review Questions
Analysis Problems
Audit Decision Cases
Chapter 10: Risk Response: Evaluating Audit Data Analytics and Audit Sampling for Substantive Tests
Using Audit Data Analytics versus Audit Sampling
Audit Sampling Defined
Sampling Risk and Nonsampling Risk
Statistical and Nonstatistical Sampling
Sampling Methods
Factors That Influence the Sample Size—Substantive Testing
A Basic Framework for Audit Sampling
Applying Probability-Proportionate-to-Size Sampling for Substantive Testing
Applying Nonstatistical Sampling for Substantive Testing
Appendix 10A Applying Classical Variables Sampling for Substantive Testing
Learning Objectives Review
Key Terms Review
Multiple-Choice Questions
Review Questions
Analysis Problems
Audit Decision Cases
Chapter 11: Auditing the Revenue Process
Nature of the Revenue Process
Understanding the Entity and Its Environment
Inherent Risks in the Revenue Process
Control Activities for Credit Sales
Control Activities for Cash Receipts
Control Activities for Sales Adjustments and Revenue Process Disclosures
Tests of Controls in the Revenue Process and Audit Strategy
Substantive Tests for the Revenue Process
Learning Objectives Review
Key Terms Review
Multiple-Choice Questions
Review Questions
Analysis Problems
Audit Decision Cases
Chapter 12: Auditing the Purchasing and Payroll Processes
Nature of Purchase Transactions and Balances
Understanding the Entity and Its Environment
Inherent Risks in the Purchasing Process
Control Activities for Purchases
Control Activities for Cash Disbursements
Evaluated Receipt Settlement (ERS)
Control Activities for Purchase Adjustments and Purchasing Process Disclosures
Tests of Controls in the Purchasing Process and Audit Strategy
Substantive Procedures for the Purchasing Process
Appendix 12A Auditing Payroll
Understanding the Entity and Its Environment
Inherent Risks Related to Payroll
Control Activities for Payroll
Tests of Controls in the Payroll Process and Audit Strategy
Substantive Tests for the Payroll Process
Learning Objectives Review
Key Terms Review
Multiple-Choice Questions
Review Questions
Analysis Problems
Audit Decision Cases
Chapter 13: Auditing Various Balance Sheet Accounts (and Related Income Statement Accounts)
Auditing Cash and Cash Equivalents
Auditing Inventory on the Balance Sheet
Auditing Property, Plant, and Equipment
Auditing Financing Activities
Learning Objectives Review
Key Terms Review
Multiple-Choice Questions
Review Questions
Analysis Problems
Audit Decision Cases
Chapter 14: Completing the Audit
Audit Procedures for Loss Contingencies
Subsequent Events
Engagement Wrap-Up
Going Concern
Management Representation and Communication with Those Charged with Governance
Learning Objectives Review
Key Terms Review
Multiple-Choice Questions
Review Questions
Analysis Problems
Audit Decision Cases
Chapter 15: Reporting on the Audit
Standard Unmodified/Unqualified Audit Report
Additional Paragraph for the Standard Unmodified Report
Opinion Based in Part on the Report of Another Auditor
Modifying the Audit Opinion
Subsequently Discovered Facts
Reports on the Audit of ICFR
Compilation and Review Engagements
Learning Objectives Review
Key Terms Review
Multiple-Choice Questions
Review Questions
Analysis Problems
Audit Decision Cases
Chapter 1A: Introduction and Overview of Audit and Assurance (2020 ASB and PCAOB Audit Report Updates)
Assurance, Attestation, and Audit Services
Different Assurance Services
Demand for Audit and Assurance Services
Preparers and Auditors
The Role of Regulators and Regulations
Audit Report on Financial Statements
Audit Report on Internal Controls over Financial Reporting
The Audit Expectation Gap
Learning Objectives Review
Key Terms Review
Multiple-Choice Questions
Review Questions
Analysis Problems
Chapter 15A: Reporting on the Audit (2020 ASB and PCAOB Audit Report Updates)
Standard Unmodified/Unqualified Audit Report
Additional Wording for the Standard Unmodified Report
Opinion Based in Part on the Report of Another Auditor
Modifying the Audit Opinion
Subsequently Discovered Facts
Reports on the Audit of icfr
Preparation, Compilation, and Review Engagements
Learning Objectives Review
Key Terms Review
Multiple‐Choice Questions
Review Questions
Analysis Problems
Audit Decision Cases
Appendix A: Cloud 9 Inc. Audit
Cloud 9 Inc. Company Background
Transcript of Meeting with David Collier
Auditing and Assurance Standards
Glossary
Index
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Tags: Laura Davis Wiley, Raymond Johnson, Robyn Moroney, Fiona Campbell, Jane Hamilton, Practical Approach