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Cases in Auditing presents students with realistic problems in a case study format, which they are required to solve by applying their knowledge of auditing theory and auditing and accounting standards. The cases require the student to adapt auditing techniques to the demands of a particular situation. The author believes that structuring the book in this way gives the student an appreciation of the need for the auditor to identify the key elements of a client s business, and design an audit that is responsive to them. The Second Edition contains updated versions of 14 of the earlier cases and adds 8 new cases covering: an audit of a computerized accounting system; auditor liability; corporate governance; environmental audit; internal audit and the external auditor; ethics and independence; illegal acts by a client; and risk and audit planning. There are questions for discussion and suggestions for suitable reading for each case.
For undergraduate and graduate Auditing, Professional Research Case or capstone courses. Step through real auditing cases one by one in this comprehensive text. Auditing Cases, through a unique active learning approach, provides a comprehensive case book focusing on various auditing activities. Students learn to think critically and develop their interpersonal skills, which are increasingly important in the workplace. The fifth edition includes several new and updated cases.
The approach used by Thibodeau and Freier emphasizes the substantial benefits of using real-life case examples in helping to impart knowledge related to the practice of auditing. This type of approach has long been acknowledged as a superior manner in which to teach. Since the authors present the concepts of auditing using actual corporate contexts, they seek to provided students with a real-life appreciation of these issues and clearly demonstrate the value of the Sarbanes-Oxley Act of 2002 and the post-Sarbanes technical audit guidance. The Third Edition has been updated to reflect all of the major changes happening in today’s society with actual companies such as Enron, WorldCom, Qwest, Sunbeam, that have become synonymous with the capital markets’ crisis in confidence. With 45 different short cases, instructors can assign 8 to 9 different cases for each of four different semesters.
Now in its 7th edition, Auditing and Assurance: A Case Studies Approach provides a challenging and practical methodology for auditing and assurance students at both undergraduate and postgraduate level. Written by experts in the field, this book provides an overall contextual model to understanding the key elements of the audit process. Each chapter contains real life case studies which are designed to assist self-learning and improved application skills. This text is a valuable resource for any students or practitioners working in the field of auditing and assurance. It is also useful for candidates undertaking the Audit and Assurance (AAA) Module in the Chartered Accountants (CA) Program and CPA Australia's CPA Program. Features · Key revisions to the auditing standards (ISAs/ASAs), most significantly in the areas of audit reporting, disclosures and assertions · Commentary on recent developments in practice, including corporate governance and data analytics · New and updated case studies and exam preparation · Updated online learning materials for students and lecturers.
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.
Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.
Designed for undergraduate/graduate courses in auditing, the cases in this textbook create a realistic view of auditing by putting the abstract concepts into practice.
This casebook focuses on the development and use of criticalthinking skills by applying the technical knowledge that studentshave already learned in other accounting and auditing courses, andapplying this knowledge to a case-type question. The case scenariosin this book deal with auditing and review engagements primarily,where the student is typically asked to take on the role of thefiduciary. The book starts with the introduction to a basic assurance caseframework and then is arranged by chapter in order of complexity.It provides realistic scenarios that a public accountant may befaced with, along with realistic methods of communication such aswriting a report, a letter, or even an email. The scenarios includea variety of organizations, ranging from the small owner-operatorto the large public company to the public sector. In all scenariosthe companies either follow International Financial ReportingStandards (IFRS) or the Accounting Standards for PrivateEnterprises (ASPE). All suggested solutions follow the CanadianAuditing Standards (CAS) and the Canadian Standard on AssuranceEngagements (CSAE).