Principles of auditing
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| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Homewood, IL u.a.
Irwin
1992
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| Ausgabe: | 10. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
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Datensatz im Suchindex
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|---|---|
| adam_text | Contents
CHAPTER 1
The Role of the Auditor in the American Economy 1
What Is the Attest Function? 2
What Is a Financial Statement Audit? 4
Economic Decision Making Requires Dependable Information 5
Credibility—The Contribution of the Independent Auditor to Financial Reporting 6
Major Auditing Developments of the 20th Century 7
Types of Audits 9
Types of Auditors 10
The Public Accounting Profession 12
American Institute of Certified Public Accountants 12
The CPA Examination 15
Financial Accounting Standards Board 16
Governmental Accounting Standards Board 16
Securities and Exchange Commission 17
Other Types of Professional Services 18
Organization of the Public Accounting Profession 19
Responsibilities of the Professional Staff 20
Professional Development for CPA Firm Personnel 23
Seasonal Fluctuations in Public Accounting Work 23
Relationships with Clients 24
CHAPTER 2
Professional Standards 35
Generally Accepted Auditing Standards (GAAS) 36
Application of Auditing Standards 37
Training and Proficiency 37
ix
mtents
Independence 37
Due Professional Care 38
Standards of Field Work—Accumulating Evidence 38
Adequate Planmng and Supervision 38
Sufficient Understanding of Internal Control 39
Sufficient Competent Evidential Matter 39
Standards of Reporting 39
Statements on Auditing Standards (SASs) 39
The Auditors Responsibility for Detecting Misstatements 40
The Auditors Report 43
The Introductory Paragraph of the Auditors Report 43
The Scope Paragraph of the Auditors Report 45
The Opinion Paragraph of the Auditors Report 45
The Financial Statements Present Fairly, in All Material Respects. . . 46
Generally Accepted Accounting Principles (GAAP) 48
Other Types of Auditors Reports 48
The Attestation Standards 50
Quality Control in CPA Firms 52
Division for CPA Firms 53
The Public Oversight Board 55
Peer Reviews 55
International Standards Setting 55
CHAPTER 3
Professional Ethics 69
The Need for Professional Ethics 69
Professional Ethics in Public Accounting 71
The AICPA Code of Professional Conduct 71
Analysis of Independence 77
Analysis of Integnty and Objectivity 84
Analysis of General Standards 85
Analysis of Compliance with Standards 85
Analysis of Accounting Principles 87
Analysis of Confidential Client Information 88
Analysis of Contingent Fees 89
Analysis of Acts Discreditable 89
Analysis of Advertising and Other Forms of Solicitation 90
Analysis of Commissions and Referral Fees 91
Contents xi
Analysis of Form of Practice and Name 92
The CPA as Tax Adviser—Ethical Problems 92
Enforcement of Professional Ethics 93
Ethics for Infernal Auditors 94
CHAPTER 4
Legal Liability of Auditors 107
Unique Vulnerability of Accountanfs fo Lawsuits 108
Definition of Terms 108
Litigation Placed in Perspective 110
Auditors Liability to Their Clients 111
Lawsuits by Clients 111
Auditors Common Law Liability to Third Parties 112
Ultramares Approach 113
Restatement of Torts Approach 113
Rosenblum Approach 114
Liability to Third Parties under Statutory Law 115
Securities Act of 1933 116
Securities Exchange Act of 1934 117
Comparison of the 1933 and 1934 Acts 120
The Racketeer Influenced and Corrupt Organizations Act 120
Auditors Civil Liability: A Summary 121
Auditors Criminal Liability under the Securities Acts 121
The SEC s Regulation of Accountants 123
Accountants Liability for Accountmg and Review Services 124
The CPAs Posture in the Age of Litigation 126
CHAPTER 5
Planning the Audit; Designing Audit Programs 145
Client Acceptance 146
Audit Committees 147
Commumcation with Predecessor Auditors 147
Other Communications 149
Obtainmg the Engagement 149
Audit Planning 150
Developmg an Overall Audit Strategy 153
Audit Plans 159
Contents
Time Budgets for Audit Engagements 160
Planning a Recurring Engagement 161
Designing Audit Programs 162
The Audit Trail 162
Organization of the Audit Program 163
Objectives of Audit Programs 166
General Objectives of Audit Programs for Asset Accounts 166
Substantiation of Account Balances 167
Existence of Assets 167
Rights to the Assets 168
Establishing Completeness 168
Valuation of Assets 170
Clerical Accuracy of Records 170
Financial Statement Presentation and Disclosure 171
An Illustration of Audit Program Design 171
Verification of Related Income Statement Accounts 173
The Audit Process 173
Relationship between Tests of Controls and Substantive Tests 176
Timing of Audit Work 177
CHAPTER 6
Evidence—What Kind and How Much? 189
Sufficient Competent Evidential Matter 190
Nature of Evidential Matter 190
Competence—A Relative Term 192
Sufficiency—A Matter of Judgment 192
Types of Audit Evidence 194
Evidence about Inherent Risk 194
Evidence about Control Risk 194
Evidence that Restricts Detection Risk 195
Evidence about Accounting Estimates 205
The Cost of Obtaining Evidence 206
Evidence Provided by Subsequent Events 207
Audit Procedures Relating to Subsequent Events 210
The Auditors Subsequent Discovery of Facts Existing at the Date of Their Report 212
Subsequent Discovery of Omitted Audit Procedures 213
Evidence for Related Party Transactions 213
Contents xiii
CHAPTER 7
Internal Control 226
The Meaning of Internal Control 227
Internal Accounting Controls versus Internal Administrative Controls 227
Foreign Corrupt Practices Act 228
Means of Achieving Internal Control 229
Control Environment 229
Management Philosophy and Operating Style 229
Organizational Structure 230
Personnel Policies and Procedures 232
Methods of Assigning Authority and Responsibility 233
Management Control Methods 233
Internal Auditing 234
Audit Committee 234
The Accounting System 234
Control Procedures 235
Authorization of Transactions 235
Segregation of Duties 235
Adequate Documentation 236
Safeguards over Assets and Records 236
Independent Checks on Performance and Proper Valuation 237
Limitations of Internal Control 238
The Auditors Consideration of Internal Control 239
Obtain an Understanding of the Internal Control Structure 240
Assessing Control Risk 248
Decision Aids for Audit Program Modification 253
Consideration of the Work of Internal Auditors 253
Communication of Control Structure Related Matters 254
Internal Control in the Small Company 255
CHAPTER 8
Internal Control over EDP Activities 270
Nature of an Electronic Data Processing System 271
Characteristics of Various Types of EDP Systems 272
Internal Control in the Electronic Data Processing System 274
Organizational Controls in an Electronic Data Processing System 275
Organizational Controls and Computer Centered Fraud 278
Contents
Documentation 280
Hardware Controls 281
Security for Files and Equipment 282
Controls over Input 283
Controls over Processing 284
Controls over Output 284
Control Responsibilities of the Internal Auditors 285
Control in Microcomputer Systems 286
Impact of EDP on the Audit Trail 287
The Auditors Consideration of Internal Control in an EDP System 288
Obtain an Understanding of Internal Control Sufficient to Plan the Audit 288
Assess Control Risk and Design Additional Tests of Controls 292
Perform Additional Tests of Controls 292
Reassess Control Risk and Modify Substantive Tests 298
Computer Service Centers 298
CHAPTER 9
Audit Sampling 311
Comparison of Statistical and Nonstatistical Sampling 312
Random Selection 313
Random Number Tables 314
Random Number Generators 315
Systematic Selection 315
Stratification 316
Block Samples 317
Sampling Plans 318
Allowance for Sampling Risk (Precision) 318
Sample Size 319
Audit Sampling for Tests of Controls 320
Defining a Deviation 320
Sampling Risk for Tests of Controls 321
The Allowance for Sampling Risk 322
Attributes Sampling 322
Detailed Illustration of Attributes Sampling 327
Other Statistical Attributes Sampling Approaches 329
Nonstatistical Attributes Sampling 330
Audit Sampling for Substantive Tests 331
Sampling Risk for Substantive Tests 331
Contents xv
Variables Sampling 332
Mean per Unit Estimation 332
Controlling Sampling Risk 334
Determination of Sample Size 335
Evaluation of Sample Results 335
Detailed Illustration of Mean per Unit Estimation 336
Ratio and Difference Estimation 340
Illustration of Ratio and Difference Estimation 341
Nonstatistical Variables Sampling 342
Appendix I: Probability Proportional to Size (PPS) Sampling 353
Appendix 2: Audit Risk 360
CHAPTER 10
Audit Working Papers; Examination of the General Records 368
What Are Audit Working Papers? 369
Functions of Working Papers 369
Confidential Nature of Working Papers 372
Ownership of Audit Working Papers 373
Working Papers and Auditors Liability 373
Types of Working Papers 374
Organization of the Working Papers 377
Guidelines for Preparation of Working Papers 380
Computer Generated Working Papers 382
The Review of Audit Working Papers 382
Examination of the General Records 384
Articles of Incorporation and Bylaws 385
Partnership Contract 385
Corporate Minutes Book 386
Contracts Held or Issued by Client 387
Laws and Regulations 389
Correspondence Files 391
Income Tax Returns of Prior Years 391
Financial Statements and Annual Reports of Prior Years 391
Reports to the SEC 392
Review and Testing of the Accounting Records 392
The General Ledger 393
The General Journal 394
Audit Working Papers for the Examination of Accounting Records 397
Contents
CHAPTER 11
Cash and Marketable Securities 413
Cash 413
Sources and Nature of Cash 413
The Auditors Objectives in Examination of Cash 414
How Much Audit Time for Cash? 416
Internal Control over Cash Transactions 416
Internal Control over Cash Receipts 418
Internal Control over Cash Disbursements 422
Internal Control Aspects of Petty Cash Funds 424
Internal Control and the Computer 426
Audit Working Papers for Cash 426
Audit Program for Cash 426
Interim Audit Work on Cash 440
Marketable Securities 440
The Auditors Objectives in Examination of Marketable Securities 440
Internal Control for Marketable Securities 441
Internal Control Questionnaire 442
Audit Program for Securities 442
Audit Procedures and Working Papers 444
CHAPTER 12
Accounts Receivable, Notes Receivable, and Sales Transactions 463
Receivables 464
Sources and Nature of Accounts Receivable 464
Sources and Nature of Notes Receivable 464
The Auditors Objectives in Examination of Receivables and Sales 464
Internal Control of Sales Transactions and Accounts Receivable 465
Internal Control of Notes Receivable 468
Internal Control and the Computer 469
Audit Working Papers for Receivables and Sales 469
Audit Program for Receivables and Sales Transactions 472
Interim Audit Work on Receivables and Sales 491
CHAPTER 13
Inventories and Cost of Goods Sold 505
Sources and Nature of Inventories and Cost of Goods Sold 506
The Auditors Approach in Examination of Inventories and Cost of Goods Sold 506
Contents xvii
Internal Control over Inventories and Cost of Goods Sold 508
Internal Control and the Computer 512
Audit Working Papers for Inventories and Cost of Goods Sold 513
Audit Program for Inventories and Cost of Goods Sold 513
Problems Associated with Inventory of First Year Audit Clients 537
CHAPTER 14
Property, Plant and Equipment: Depreciation and Depletion 553
The Auditors Approach in Examination of Property, Plant, and Equipment 554
Contrast with Audit of Current Assets 554
Internal Control Structure Policies and Procedures for Plant and Equipment 555
The Plant and Equipment Budget 555
Other Major Control Devices 556
Audit Working Papers 557
Initial Audits and Repeat Engagements 557
Audit Program for Property, Plant, and Equipment 559
Depreciation 568
The Auditors Perspective toward Depreciation 568
Accelerated Cost Recovery System (ACRS) 569
The Auditors Objectives in Auditing Depreciation 569
Audit Program—Depreciation Expense and Accumulated Depreciation 570
Testing the Client s Provision for Depreciation 571
Examination of Natural Resources 571
Examination of Intangible Assets 572
Examination of Plant and Equipment in Advance of the Balance Sheet Date 573
CHAPTER 15
Accounts Payable and Other Liabilities 585
Accounts Payable 585
Sources and Nature of Accounts Payable 585
The Auditors Approach in Examination of Accounts Payable 586
Internal Control over Accounts Payable 587
Internal Control and the Computer 590
Audit Working Papers for Accounts Payable 590
Audit Program 590
Other Liabilities 602
Amounts Withheld from Employees Pay 602
Contents
Sales Taxes Payable 603
Unclaimed Wages 603
Customers Deposits 603
Accrued Liabilities 604
Balance Sheet Presentation 608
Time of Examination 608
CHAPTER 16
Debt and Equity Capital; Loss Contingencies 620
Interest bearing Debt 621
Sources and Nature of Interest bearing Debt 621
The Auditors Approach in Examination of Interest bearing Debt 621
Internal Control over Interest bearing Debt 622
Audit Working Papers 623
Audit Program for Interest bearing Debt 623
Time of Examination—Interest bearing Debt 632
Equity Capital 632
Sources and Nature of Owners Equity 632
The Auditors Approach in Examination of Owners Equity 633
Internal Control for Owners Equity 633
Control of Capital Stock Transactions by the Board of Directors 634
Independent Registrar and Stock Transfer Agent 634
The Stock Certificate Book 635
The Stockholders Ledger 635
Internal Control over Dividends 636
Audit Working Papers for Owners Equity 636
Audit Program—Capital Stock 636
Retained Earnings and Dividends 640
Time of Examination—Stockholders Equity 641
Financial Statement Presentation of Stockholders Equity 641
Audit of Sole Proprietorships and Partnerships 642
Disclosure of Contingencies 643
Commitments 646
General Risk Contingencies 647
Audit Procedures for Loss Contingencies 647
Liability Representations 648
Financial Presentation of Loss Contingencies 648
Contents xix
CHAPTER 17
Further Verification of Revenue and Expenses; Completing the Audit 663
Nature of Revenue and Expenses 663
The Auditors Approach in Examination of Revenues and Expenses 664
Revenue 665
Relationship of Revenue to Balance Sheet Accounts 665
Miscellaneous Revenue 666
Expenses 667
Relationship of Expenses to Balance Sheet Accounts 667
Audit Program for Selling, General, and Administrative Expenses 667
The Audit of Payroll 672
Internal Control 672
Methods of Achieving Internal Control 672
The Employment Function 673
Timekeeping 674
Payroll Records and Payroll Preparation 674
Distributing Paychecks or Cash to Employees 675
Description of Internal Control for Payroll 676
Audit Program for Payrolls 676
Income Statement Presentation 678
How Much Detail in the Income Statement? 678
Reporting Earnings per Share 678
Reporting by Diversified Companies 678
Examination of the Statement of Cash Flows 679
Completing the Audit 680
Audit Procedures 680
Evaluating Audit Findings 681
Communication with the Audit Committee 683
Responsibilities for Other Information in the Financial Report 685
CHAPTER 18
Auditors Reports 697
Financial Statements 698
Financial Statement Disclosures 698
The Auditors Standard Report 699
Expression of an Opinion 701
Materiality 702
Contents
The Unqualified Report 702
Explanatory Language Added to the Unqualified Opinion 703
Qualified Opinions 708
Two or More Qualifications 711
Adverse Opinions 712
Disclaimer of Opinion 712
Summary of Auditors Reports 714
Different Opinions on Different Statements 714
Comparative Financial Statements in Audit Reports 715
Reports to the SEC 718
CHAPTER 19
Other Attestation and Accounting Services 735
The Attestation Function 737
Attestation Engagements—Historical Financial Information 738
Special Reports 738
Financial Statements Prepared for Use in Other Countries 742
Audits of Personal Financial Statements 743
Review Reports on Interim Statements of Public Companies 745
Review Services for Nonpublic Companies 747
Accountants Reports on Comparative Statements 750
Letters for Underwriters 751
Condensed Financial Statements 752
Attestation Engagements—Other Information 752
Prospective Financial Statements 752
Reports on Internal Accounting Control 754
Accounting Services 756
Compilation Engagements for Financial Statements of Nonpublic Companies 757
Other Association with the Financial Statements of Public Companies 760
Compilations of Prospective Financial Statements 761
Summary of Reporting 762
CHAPTER 20
Internal, Operational, and Compliance Auditing 777
Internal Auditing 777
What Is the Purpose of Internal Auditing? 778
Evolution of Internal Auditing 778
Contents xxi
Professional Standards of Internal Auditing 780
Certification of Internal Auditors 783
Operational Auditing 784
Objectives of Operational Audits 784
General Approach to Operational Audits 785
Compliance Auditing 789
What Are Compliance Auditing Procedures? 789
Types of Audits 790
Compliance Auditing of Nonprofit Organizations 802
Compliance Auditing—A Summary 804
Index 815
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| id | DE-604.BV009585497 |
| illustrated | Not Illustrated |
| indexdate | 2024-12-23T13:21:55Z |
| institution | BVB |
| isbn | 0256084084 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-006335371 |
| oclc_num | 23771300 |
| open_access_boolean | |
| owner | DE-355 DE-BY-UBR |
| owner_facet | DE-355 DE-BY-UBR |
| physical | XXI, 824 S. |
| publishDate | 1992 |
| publishDateSearch | 1992 |
| publishDateSort | 1992 |
| publisher | Irwin |
| record_format | marc |
| spellingShingle | Principles of auditing Auditing Revision Wirtschaft (DE-588)4049674-0 gnd Wirtschaftsprüfung (DE-588)4066505-7 gnd Betriebsprüfung (DE-588)4006201-6 gnd |
| subject_GND | (DE-588)4049674-0 (DE-588)4066505-7 (DE-588)4006201-6 |
| title | Principles of auditing |
| title_auth | Principles of auditing |
| title_exact_search | Principles of auditing |
| title_full | Principles of auditing O. Ray Whittington ... |
| title_fullStr | Principles of auditing O. Ray Whittington ... |
| title_full_unstemmed | Principles of auditing O. Ray Whittington ... |
| title_short | Principles of auditing |
| title_sort | principles of auditing |
| topic | Auditing Revision Wirtschaft (DE-588)4049674-0 gnd Wirtschaftsprüfung (DE-588)4066505-7 gnd Betriebsprüfung (DE-588)4006201-6 gnd |
| topic_facet | Auditing Revision Wirtschaft Wirtschaftsprüfung Betriebsprüfung |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006335371&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT whittingtonray principlesofauditing |