Modern Auditing Assurance Services and the

* End-of-chapter material organized by audit decisions provides a clear link between audit decisions discussed in each chapter and the problem material.

William C. Boynton, Ph.D., CPA received his doctorate in accounting from Michigan State University. He is professor emeritus of accounting at California Polytechnic State University at San Luis Obispo where he formerly served as dean and head of the Accounting Department. He has served on the audit staffs of two international public accounting firms. He has also served as a regional chairperson of the Auditing Section of the American Accounting Association, and on a variety of committees for the American Accounting Association and the Federation of Schools of Accountancy. He is the author or coauthor of several articles and committee reports on accounting and auditing, and has served as codirector of the American Institute of Certified Public Accountants, he has served on its Globalization Task Force and its Committees on Accounting Education, the 150-Hour Requirement, and Accounting Principles and Auditing Standards. He is a recipient of the California Society of Certified public Accountants Faculty Excellence Award.

Raymond N. Johnson, Ph.D., CPA received his doctorate in accounting from the University of Oregon. He is a professor of accounting at Portland State University where he formerly served as head of the Accounting Department, Assistant to the Vice President for Finance and Administration and Assistant to the Provost. He has served on the audit staffs of two international public accounting firms and one local firm. He also served as a consultant to the Auditing Standards Board and was a member of the AICPA Control Risk Audit Guide Task Force. Dr. Johnson currently is a member of the Oregon Board of Accountancy and he is a Past-President of the Oregon Society of CPAs, a former member of AICPA Council (the AICPA's governing body). He led successful legislative and regulatory initiatives in Oregon to expand the pathways to earn the CPA designation. In addition, he has been an American Council on Education Fellow and an Arthur Young McClelland Moores Post-Doctoral Fellow. Dr. Johnson is the recipient of a Leadership Award from the Oregon Entrepreneurs Forum and the Earl Wantland Outstanding Business Professor at Portland State University.

PART I: THE AUDITING ENVIRONMENT-WHAT CAN THE PUBLIC EXPECT FROM AUDITORS

1. Auditing and the Public Accounting Profession - Integrity of Financial Reporting

2. Auditor Responsibilities and Reports

3. Professional Ethics

4. Auditor's Legal Liability

PART II: THE DECISION MAKING OF AUDIT PLANNING

5. Overview of the Financial Statement Audit

6. Audit Evidence

7. Accepting the Engagement and Planning the Audit

8. Materiality Decisions and Performing Analytical Procedures

9. Audit Risk: Including the Risk of Fraud

10. Understanding Internal Control

PART III: THE DECISION MAKING OF COLLECTING AND EVALUATING EVIDENCE

11. Audit Procedures in Response to Assessed Risks: Tests of Controls

12. Audit Procedures in Response to Assessed Risks: Substantive Tests

13. Audit Sampling

PART IV: AUDITING THE TRANSACTION CYCLES AND COMPLETING THE AUDIT

14. Auditing the Revenue Cycle

15. Auditing the Expenditure Cycle

16. Auditing the Production and Personnel Services Cycles

17. Auditing the Investing and Financing Cycles

18. Auditing Investments and Cash Balances

19. Completing the Audit / Post Audit Responsibilities

PART V: OTHER ATTEST AND ASSURANCE SERVICES

20. Attest and Assurance Services and Related Reports

21. Internal, Operation and Governmental Auditing

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Modern Auditing Assurance Services and the Integrity of Financial Reporting

Summary

Author Biography

Table of Contents

Supplemental Materials