Auditing & Assurance Services with ACL Software Student CD-ROM

Part I: The Contemporary Auditing Environment

Chapter 1: Auditing and Assurance Services

Chapter 2: Professional Standards

Appendix 2A Attestation Standards

Part II: The Financial Statement Audit

Chapter 3: Engagement Planning

Chapter 4: Management Fraud and Audit Risk

Appendix 4A Selected Financial Ratios

Appendix 4B Sample Abridged Audit Plan

Chapter 5: Risk Assessment: Internal Control Evaluation

Appendix 5A Audit Plan

Chapter 6: Employee Fraud and the Audit of Cash

Appendix 6A Internal Control Questionnaires

Appendix 6B Audit Plans

Chapter 7: Revenue and Collection Cycle

Fraud Cases: Extended Audit Procedures (AU 240)

Appendix 7A Internal Control Questionnaires

Appendix 7B Audit Plan

Chapter 8: Acquisition and Expenditure Cycle

Fraud Case(s): Extended Audit Procedures (ISA/AU 320)

Appendix 8A Internal Control Questionnaires

Appendix 8B Audit Plans

Appendix 8B The Payroll Cycle

Chapter 9: Production Cycle

Fraud Case: Extended Audit Procedures (Standard 240)

Appendix 9A Internal Control Questionnaires

Appendix 9B Audit Plans

Chapter 10: Finance and Investment Cycle

Fraud Case: Extended Audit Procedures (AU 316)

Appendix 10A Internal Control Questionnaires

Appendix 10B Substantive Audit Plans

Chapter 11: Completing the Audit

Chapter 12: Reports on Audited Financial Statements

Part III: Stand-Alone Modules

Module A: Other Public Accounting Services

Module B: Professional Ethics

Module C: Legal Liability

Module D: Internal, Governmental, and Fraud Audits

Module E: Overview of Sampling

Module F: Attribute Sampling

Module G: Variables Sampling

Module H: Auditing in a Computerized Environment

Comprehensive Cases

Andersen: An Obstruction of Justice?

PTL Club—The Harbinger of Things to Come?

GM: Running on Empty?

Unhealthy Accounting at HealthSouth

KPMG: How Many Firms?

Something Went Sour at Parmalat

GE: How Much Are Auditors Paid?

Saytam Computer Services, Ltd.—India’s Enron

Index

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