Auditing and Assurance Services A Systematic Approach 10th Edition by William Messier 1264468962 9781264468966

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ISBN-10 ‏ : ‎1264468962 

ISBN-13 ‏ : ‎ 9781264468966

Author : William Messier Jr 

Auditing & Assurance Services: A Systematic Approach 10th Table of contents:

PART 1: Introduction to Assurance and Financial Statement Auditing
Chapter 1: An Introduction to Assurance and Financial Statement Auditing
Tips for Learning Auditing (and How Learning It Will Benefit You!)
The Demand for Auditing and Assurance
Principals and Agents
The Role of Auditing
An Assurance Analogy: The Case of the House Inspector
Seller Assertions, Information Asymmetry, and Inspector Characteristics
Desired Characteristics of the House Inspection Service
Relating the House Inspection Analogy to Financial Statement Auditing
Management Assertions and Financial Statements
Auditing, Attest, and Assurance Services Defined
Fundamental Concepts in Conducting a Financial Statement Audit
Materiality
Audit Risk
Audit Evidence Regarding Management Assertions
Sampling: Inferences Based on Limited Observations
The Audit Process
Overview of the Financial Statement Auditing Process
Major Phases of the Audit
The Unqualified/Unmodified Audit Report
Other Types of Audit Reports
Audit Data Analytics
Audit Data Analytics (ADA)
Financial Technologies
Technology and Professional Judgment
Conclusion
Key Terms
Review Questions
Multiple-Choice Questions
Problems
Discussion Case
Internet Assignment
Hands-On Cases
IDEA and Tableau
Chapter 2: The Financial Statement Auditing Environment
Types of Auditors
External Auditors
Internal Auditors
Government Auditors
Fraud Auditors
Types of Other Audit, Attest, and Assurance Services
Other Audit Services
Attest Services
Assurance Services
Other Non-audit/Non-assurance Services
Public Accounting Firms
Organization and Composition
Two Decades of Challenge and Change for Financial Statement Auditors
Government Regulation
Society’s Expectations and the Auditor’s Responsibilities
The Context of Financial Statement Auditing
The Business Entity as the Primary Context of Auditing
A Model of Business
Corporate Governance
Objectives, Strategies, Processes, Controls, Transactions, and Reports
A Model of Business Processes: Five Components
Organizations That Affect the Public Accounting Profession
Securities and Exchange Commission (SEC)
Public Company Accounting Oversight Board (PCAOB)
American Institute of Certified Public Accountants (AICPA)
International Auditing and Assurance Standards Board (IAASB)
Financial Accounting Standards Board (FASB)
International Accounting Standards Board (IASB)
Auditing Standards
Three Sets of Auditing Standards: The Roles of the ASB, PCAOB, and IAASB
Principles Underlying an Audit Conducted in Accordance with Generally Accepted Auditing Standards
The Nature of Auditing Standards and the Codification of Standards
Ethics, Independence, and the Code of Professional Conduct
Conclusion
Key Terms
Review Questions
Multiple-Choice Questions
Problems
Discussion Cases
Internet Assignments
Hands-On Cases
IDEA and Tableau
PART 2: Audit Planning and Basic Auditing Concepts
Chapter 3: Audit Planning, Types of Audit Tests, and Materiality
Client Acceptance and Continuance
Prospective Client Acceptance
Client Continuance
Preliminary Engagement Activities
Determine the Audit Engagement Team Requirements
Assess Compliance with Ethical and Independence Requirements
Establish an Understanding with the Entity
Planning the Audit
Audit Strategy and Plan
Assess Business Risks
Establish Materiality
Consider Multilocations or Business Units
Assess the Need for Specialists
Consider Violations of Laws and Regulations
Identify Related Parties
Consider Additional Value-Added Services
Document the Overall Audit Strategy, Audit Plan, and Prepare Audit Programs
Supervision of the Audit
Types of Audit Procedures
Risk Assessment Procedures
Tests of Controls
Substantive Procedures
Dual-Purpose Tests
Audit Data Analytics
Materiality
Steps in Applying Materiality
An Example
Key Terms
Review Questions
Multiple-Choice Questions
Problems
Discussion Case
Internet Assignments
Hands-On Cases
IDEA
Chapter 4: Risk Assessment
Audit Risk
The Audit Risk Model
Use of the Audit Risk Model
The Auditor’s Risk Assessment Process
Management’s Strategies, Objectives, and Business Risks
Auditor’s Risk Assessment Procedures
Assessing Business Risks
Evaluate the Entity’s Risk Assessment Process
Assessing the Risk of Material Misstatement
Causes and Types of Misstatements
The Fraud Risk Assessment Process
The Auditor’s Response to the Results of the Risk Assessments
Evaluation of Audit Test Results
Documentation of the Auditor’s Risk Assessment and Response
Communications about Fraud to Management, the Audit Committee, and Others
Key Terms
Review Questions
Multiple-Choice Questions
Problems
Discussion Case
Internet Assignment
Hands-On Cases
IDEA and Tableau
Chapter 5: Evidence and Documentation
The Relationship of Audit Evidence to the Audit Report
Management Assertions
Assertions about Classes of Transactions and Events, and Related Disclosures, for the Period under Audit
Assertions about Account Balances, and Related Disclosures, at the Period End
Understanding Audit Evidence
Information Used as Audit Evidence
The Sufficiency and Appropriateness of Audit Evidence
The Evaluation of Audit Evidence
Audit Procedures for Obtaining Audit Evidence
Inspection
Observation
Inquiry
Confirmation
Recalculation
Reperformance
Analytical Procedures
Reliability of Evidence
The Audit Testing Hierarchy
An “Assurance Bucket” Analogy
Audit Documentation
Purposes of Audit Documentation
Content of Audit Documentation
Examples of Audit Documentation
Format of Audit Documentation
Organization of Audit Documentation
Ownership of Audit Documentation
Audit Document Archiving and Retention
Advanced Module: Analytical Procedures
Auditor Decision Process-Analytical Procedures
Risk Assessment Analytical Procedures
Substantive Analytical Procedures
Final Analytical Procedures
Types of Analytical Procedures
Key Terms
Review Questions
Multiple-Choice Questions
Problems
Discussion Cases
Internet Assignment
Hands-On Cases
IDEA and Tableau
PART 3: Understanding and Auditing Internal Control
Chapter 6: Internal Control in a Financial Statement Audit
Introduction
Internal Control—an Overview
Definition of Internal Control
Controls Relevant to the Audit
The Effect of Information Technology on Internal Control
The COSO Framework
Components of Internal Control
Control Environment
The Entity’s Risk Assessment Process
Control Activities
Information and Communication
Monitoring of Controls
Planning an Audit Strategy
Substantive Strategy
Reliance Strategy
Obtain an Understanding of Internal Control
Overview
Understanding the Control Environment
Understanding the Entity’s Risk Assessment Process
Understanding Control Activities
Understanding the Information System and Communications
Understanding Monitoring of Controls
Documenting the Understanding of Internal Control
The Effect of Entity Size on Internal Control
The Limitations of an Entity’s Internal Control
Assessing Control Risk
Identifying Specific Controls That Will Be Relied Upon
Performing Tests of Controls
Concluding on the Achieved Level of Control Risk
Documenting the Achieved Level of Control Risk
An Example
Substantive Procedures
Timing of Audit Procedures
Interim Tests of Controls
Interim Substantive Procedures
Auditing Accounting Applications Processed by Service Organizations
Communication of Internal Control–Related Matters
Advanced Module 1: Types of Controls in an IT Environment
General Controls
Application Controls
Advanced Module 2: Flowcharting Techniques
Symbols
Organization and Flow
Key Terms
Review Questions
Multiple-Choice Questions
Problems
Discussion Cases
Hands-On Cases
IDEA
Chapter 7: Auditing Internal Control over Financial Reporting
Management Responsibilities under Section 404
Auditor Responsibilities under Section 404 and AS 2201
Internal Control over Financial Reporting Defined
Internal Control Deficiencies Defined
Control Deficiency
Material Weakness
Significant Deficiency
Likelihood and Magnitude
Management’s Assessment Process
Identify Financial Reporting Risks and Related Controls
Consider Which Locations to Include in the Evaluation
Evaluate Evidence about the Operating Effectiveness of ICFR
Reporting Considerations
Management’s Documentation
Performing an Audit of ICFR
Plan the Audit of ICFR
The Role of Risk Assessment and the Risk of Fraud
Scaling the Audit
Using the Work of Others
Identify Controls to Test
Identify Entity-Level Controls
Identifying Significant Accounts and Disclosures and Their Relevant Assertions
Understanding Likely Sources of Misstatements
Select Controls to Test
Evaluate the Design and Test the Operating Effectiveness of Controls
Evaluating Design Effectiveness of Controls
Testing and Evaluating Operating Effectiveness of Controls
Evaluating Identified Control Deficiencies
Examples of Control Deficiency Evaluation
Remediation of a Material Weakness
Written Representations
Auditor Documentation Requirements
Auditor Reporting on ICFR
Elements of the Auditor’s Report
Unqualified Opinion
Adverse Opinion for a Material Weakness
Disclaimer for Scope Limitation
Other Reporting Issues
Management’s Report Incomplete or Improperly Presented
The Auditor Decides to Refer to the Report of Other Auditors
Subsequent Events
Management’s Report Contains Additional Information
Reporting on a Remediated Material Weakness at an Interim Date
Additional Required Communications in an Audit of ICFR
Advanced Module 1: Special Considerations for an Audit of Internal Controls
Use of Service Organizations
Safeguarding of Assets
Advanced Module 2: Using Technology in the Audit of ICFR
Generalized Audit Software
Custom Audit Software
Test Data
Key Terms
Review Questions
Multiple-Choice Questions
Problems
Internet Assignments
Hands-On Cases
Tableau
PART 4: Statistical and Nonstatistical Sampling Tools for Auditing
Chapter 8: Audit Sampling: An Overview and Application to Tests of Controls
Overview of Audit Sampling
Definitions and Key Concepts
Audit Sampling
Sampling Risk
Confidence Level
Tolerable and Expected Error
Audit Evidence Choices That Do and Do Not Involve Sampling
Types of Audit Sampling
Nonstatistical versus Statistical Sampling
Types of Statistical Sampling Techniques
Attribute Sampling Applied to Tests of Controls
Planning
Performance
Evaluation
Nonstatistical Sampling for Tests of Controls
Determining the Sample Size
Selecting the Sample Items
Calculating the Computed Upper Deviation Rate
Conclusion
Advanced Module 1: Considering the Effect on Sample Size of a Small Population
Advanced Module 2: Comparing Terminology for Attribute Sampling between IDEA and Sampling Tables
Key Terms
Review Questions
Multiple-Choice Questions
Problems
Discussion Case
Hands-On Cases
IDEA
Chapter 9: Audit Sampling: An Application to Substantive Tests of Account Balances
Sampling for Substantive Tests of Details of Account Balances
Monetary-Unit Sampling
Advantages
Disadvantages
Applying Monetary-Unit Sampling
Planning
Performance
Evaluation
Nonstatistical Sampling for Tests of Account Balances
Identifying Individually Significant Items
Determining the Sample Size
Selecting Sample Items
Calculating the Sample Results
An Example of Nonstatistical Sampling
Advanced Module 1: Classic Variables Sampling
Advantages
Disadvantages
Applying Classical Variables Sampling
Advanced Module 2: Comparing Terminology for Monetary-Unit Sampling between IDEA and Manual Calculation
Key Terms
Review Questions
Multiple-Choice Questions
Problems
Discussion Cases
Hands-On Cases
IDEA
PART 5: Auditing Business Processes
Chapter 10: Auditing the Revenue Process
Revenue Recognition
Overview of the Revenue Process
Types of Transactions and Financial Statement Accounts Affected
Types of Documents and Records
The Major Functions
Key Segregation of Duties
Inherent Risk Assessment
Industry-Related Factors
The Complexity and Contentiousness of Revenue Recognition Issues
The Difficulty of Auditing Transactions and Account Balances
Misstatements Detected in Prior Audits
Control Risk Assessment
Understand and Document Internal Control
Plan and Perform Tests of Controls
Set and Document Control Risk
Control Activities and Tests of Controls—Revenue Transactions
Occurrence of Revenue Transactions
Completeness of Revenue Transactions
Authorization of Revenue Transactions
Accuracy of Revenue Transactions
Cutoff of Revenue Transactions
Classification of Revenue Transactions
Presentation of Revenue Transactions and Events
Control Activities and Tests of Controls—Cash Receipts Transactions
Occurrence of Cash Receipts Transactions
Completeness of Cash Receipts Transactions
Authorization of Cash Discounts
Accuracy of Cash Receipts Transactions
Cutoff of Cash Receipts Transactions
Classification of Cash Receipts
Control Activities and Tests of Controls—Sales Returns and Allowances Transactions
Relating the Assessed Level of Control Risk to Substantive Procedures
Auditing Revenue-Related Accounts
Substantive Analytical Procedures
Tests of Details of Classes of Transactions, Account Balances, and Disclosures
Completeness
Cutoff
Existence
Rights and Obligations
Accuracy, Valuation, and Allocation
Classification
Presentation
The Confirmation Process—Accounts Receivable
Types of Confirmations
Timing
Confirmation Procedures
Alternative Procedures
Auditing Other Receivables
Evaluating the Audit Findings—Revenue-Related Accounts
Key Terms
Review Questions
Multiple-Choice Questions
Problems
Discussion Cases
Internet Assignments
Hands-On Cases
IDEA and Tableau
Chapter 11: Auditing the Purchasing Process
Expense and Liability Recognition
Overview of the Purchasing Process
Types of Transactions and Financial Statement Accounts Affected
Types of Documents and Records
The Major Functions
The Key Segregation of Duties
Inherent Risk Assessment
Industry-Related Factors
Misstatements Detected in Prior Audits
Control Risk Assessment
Understand and Document Internal Control
Plan and Perform Tests of Controls
Set and Document Control Risk
Control Activities and Tests of Controls—Purchase Transactions
Occurrence of Purchase Transactions
Completeness of Purchase Transactions
Authorization of Purchase Transactions
Accuracy of Purchase Transactions
Cutoff of Purchase Transactions
Classification of Purchase Transactions
Presentation of Purchase Transactions
Control Activities and Tests of Controls—Cash Disbursement Transactions
Occurrence of Cash Disbursement Transactions
Completeness of Cash Disbursement Transactions
Authorization of Cash Disbursement Transactions
Accuracy of Cash Disbursement Transactions
Cutoff of Cash Disbursement Transactions
Classification of Cash Disbursement Transactions
Control Activities and Tests of Controls—Purchase Return Transactions
Relating the Assessed Level of Control Risk to Substantive Procedures
Auditing Accounts Payable and Accrued Expenses
Substantive Analytical Procedures
Tests of Details of Classes of Transactions, Account Balances, and Disclosures
Completeness
Existence
Cutoff
Rights and Obligations
Accuracy, Valuation, and Allocation
Classification
Presentation
Accounts Payable Confirmations
Evaluating the Audit Findings—Accounts Payable and Related
Advanced Module: Auditing the Tax Provision and Related Balance Sheet Accounts
Key Terms
Review Questions
Multiple-Choice Questions
Problems
Discussion Case
Internet Assignments
Hands-On Cases
IDEA and Tableau
Chapter 12: Auditing the Human Resource Management Process
Overview of the Human Resource Management Process
Types of Transactions and Financial Statement Accounts Affected
Types of Documents and Records
The Major Functions
The Key Segregation of Duties
Inherent Risk Assessment
Control Risk Assessment
Understand and Document Internal Control
Plan and Perform Tests of Controls
Set and Document the Control Risk
Control Activities and Tests of Controls—Payroll Transactions
Occurrence of Payroll Transactions
Authorization of Payroll Transactions
Accuracy of Payroll Transactions
Classification of Payroll Transactions
Presentation of Payroll Transactions and Compensation Data
Relating the Assessed Level of Control Risk to Substantive Procedures
Auditing Payroll-Related Accounts
Substantive Analytical Procedures
Tests of Details of Classes of Transactions, Account Balances, and Disclosures
Payroll Expense Accounts
Accrued Payroll Liabilities
Evaluating the Audit Findings—Payroll-Related Accounts
Advanced Module: Share-Based Compensation
Key Terms
Review Questions
Multiple-Choice Questions
Problems
Discussion Cases
Internet Assignment
Hands-On Cases
IDEA and Tableau
Chapter 13: Auditing the Inventory Management Process
Overview of the Inventory Management Process
Types of Documents and Records
The Major Functions
The Key Segregation of Duties
Inherent Risk Assessment
Industry-Related Factors
Engagement and Operating Characteristics
Control Risk Assessment
Understand and Document Internal Control
Plan and Perform Tests of Controls
Set and Document the Control Risk
Control Activities and Tests of Controls—Inventory Transactions
Occurrence of Inventory Transactions
Completeness of Inventory Transactions
Authorization of Inventory Transactions
Accuracy of Inventory Transactions
Cutoff of Inventory Transactions
Classification of Inventory Transactions
Presentation of Inventory
Relating the Assessed Level of Control Risk to Substantive Procedures
Auditing Inventory
Substantive Analytical Procedures
Auditing Standard Costs
Materials
Labor
Overhead
Observing Physical Inventory
Tests of Details of Classes of Transactions, Account Balances, and Disclosures
Accuracy
Cutoff
Existence
Completeness
Rights and Obligations
Valuation, Accuracy, and Allocation
Classification and Presentation
Evaluating the Audit Findings—Inventory
Key Terms
Review Questions
Multiple-Choice Questions
Problems
Discussion Case
Internet Assignment
Hands-On Cases
IDEA and Tableau
Chapter 14: Auditing the Financing/Investing Process: Prepaid Expenses, Intangible Assets, and Property, Plant, and Equipment
Auditing Prepaid Expenses
Inherent Risk Assessment—Prepaid Expenses
Control Risk Assessment—Prepaid Expenses
Substantive Procedures—Prepaid Insurance
Substantive Analytical Procedures for Prepaid Insurance
Tests of Details of the Prepaid Insurance
Existence and Completeness
Rights and Obligations
Valuation
Classification
Auditing Intangible Assets
Inherent Risk Assessment—Intangible Assets
Control Risk Assessment—Intangible Assets
Substantive Procedures—Intangible Assets
Substantive Analytical Procedures for Intangible Assets
Tests of Details of Intangible Assets
Auditing the Property Management Process
Types of Transactions
Overview of the Property Management Process
Inherent Risk Assessment—Property Management Process
Complex Accounting Issues
Difficult-to-Audit Transactions
Misstatements Detected in Prior Audits
Control Risk Assessment—Property Management Process
Occurrence and Authorization
Completeness
Segregation of Duties
Substantive Procedures—Property, Plant, and Equipment
Substantive Analytical Procedures—Property, Plant, and Equipment
Tests of Details of Transactions, Account Balances, and Disclosures—Property, Plant, and Equipment
Evaluating the Audit Findings—Property, Plant, and Equipment
Key Terms
Review Questions
Multiple-Choice Questions
Problems
Discussion Case
Internet Assignments
Hands-On Cases
IDEA and Tableau
Chapter 15: Auditing the Financing/Investing Process: Long-Term Liabilities, Stockholders’ Equity, and Income Statement Accounts
Auditing Long-Term Debt
Inherent Risk Assessment—Long-Term Debt
Control Risk Assessment—Long-Term Debt
Assertions and Related Control Activities
EarthWear Substantive Procedures—Long-Term Debt
Auditing Stockholders’ Equity
Control Risk Assessment—Stockholders’ Equity
Assertions and Related Control Activities
Segregation of Duties
Auditing Capital-Stock Accounts
Occurrence and Completeness
Valuation
Completeness of Disclosures
Auditing Dividends
Auditing Retained Earnings
Auditing Income Statement Accounts
Assessing Control Risk for Business Processes—Income Statement Accounts
Substantive Procedures—Income Statement Accounts
Direct Tests of Balance Sheet Accounts
Substantive Analytical Procedures for Income Statement Accounts
Tests of Selected Account Balances
Key Terms
Review Questions
Multiple-Choice Questions
Problems
Discussion Case
Internet Assignment
Hands-On Cases
IDEA and Tableau
Chapter 16: Auditing the Financing/Investing Process: Cash and Investments
Auditing Cash
Types of Bank Accounts
General Cash Account
Imprest Cash Accounts
Branch Accounts
Control Risk Assessment—Cash
Substantive Procedures—Cash
Substantive Analytical Procedures—Cash
Substantive Tests of Details of Transactions and Balances—Cash
Auditing the General Cash Account
Fraud-Related Audit Procedures
Auditing a Payroll or Branch Imprest Account
Auditing a Petty Cash Fund
Disclosure Issues for Cash
Auditing Investments
Control Risk Assessment—Investments
Assertions and Related Control Activities
Segregation of Duties
Substantive Procedures—Investments
Substantive Analytical Procedures—Investments
Tests of Details—Investments
Advanced Module: Auditing Fair Value Measurements
Understanding How Management Makes Fair Value Measurements
Considering Whether Specialized Skills or Knowledge Is Required
Testing the Entity’s Fair Value Measurements
Evaluating the Reasonableness of the Fair Value Measurements
Key Terms
Review Questions
Multiple-Choice Questions
Problems
Internet Assignment
Hands-On Case
IDEA and Tableau
PART 6: Completing the Audit and Reporting Responsibilities
Chapter 17: Completing the Audit Engagement
Review for Contingent Liabilities
Audit Procedures for Identifying Contingent Liabilities
Letters of Audit Inquiry
Commitments
Review of Subsequent Events for Audit of Financial Statements
Dual Dating
Audit Procedures for Subsequent Events
Review of Subsequent Events for the Audit of Internal Control over Financial Reporting
Final Steps and Evidence Evaluation
Final Analytical Procedures
Management Representation Letter
Audit Work Paper Review
Evaluation of Audit Results
Evaluating Financial Statement Presentation and Disclosure
Engagement Quality Review
Archiving and Retention
Going-Concern Considerations
Communications with Those Charged with Governance and Management
Communications Regarding the Audit of Internal Control over Financial Reporting
Management Letter
Subsequent Discovery of Facts Existing at the Date of the Auditor’s Report
Key Terms
Review Questions
Multiple-Choice Questions
Problems
Discussion Cases
Internet Assignments
Hands-On Cases
IDEA and Tableau
Chapter 18: Reports on Audited Financial Statements
Reporting on the Financial Statement Audit: The Standard Unqualified/Unmodified Audit Report
The Standard Unqualified Audit Report for Public Companies
Critical Audit Matters: More Information and Insight in the Audit Report
The Standard Unmodified Audit Report for Entities Other Than Public Companies
Explanatory Language Added to the Standard Unqualified/Unmodified Financial Statement Audit Report
Explanatory Language to Refer to Reports of Other Auditors
Substantial Doubt about the Entity’s Ability to Continue as a Going Concern
Lack of Comparability of Financial Statements between Periods
Management Reports on ICFR but Audit of ICFR Not Required
Circumstances in Which the Auditor Wishes to Emphasize a Matter
Departures from an Unqualified/Unmodified Financial Statement Audit Report
Conditions for Departure
Types of Financial Statement Audit Opinions Other Than Unqualified/Unmodified
The Effect of Materiality on Financial Statement Reporting
Discussion of Conditions Requiring Other Types of Financial Statement Audit Reports
Scope Limitation
Statements Not in Conformity with GAAP
Auditor Not Independent
Special Reporting Issues
Reports on Comparative Financial Statements
Different Reports on Comparative Financial Statements
A Change in Report on the Prior-Period Financial Statements
Report by a Predecessor Auditor
Other Information in Documents Containing Audited Financial Statements
Special Reports Relating to Financial Statements
Financial Statements Prepared According to Other Comprehensive Bases of Accounting
Specified Elements, Accounts, or Items of a Financial Statement
Compliance Reports Related to Audited Financial Statements
The First Significant Change to the Auditor’s Report in More Than 70 Years
Key Terms
Review Questions
Multiple-Choice Questions
Problems
Discussion Case
Hands-On Cases
IDEA
PART 7: Professional Responsibilities
Chapter 19: Professional Conduct, Independence, and Quality Management
Ethics and Professional Conduct
Ethics and Professionalism Defined
Theories of Ethical Behavior
Example—an Ethical Challenge
An Overview of Ethics and Professionalism in Public Accounting
A Tale of Two Companies
Standards for Auditor Professionalism
The AICPA Code of Professional Conduct: A Comprehensive Framework for Auditors
Principles of Professional Conduct
Rules of Conduct
Integrity, Objectivity, and Independence
Integrity and Objectivity—Framework, Rule, and Interpretations
Independence
Other Rules in the Code of Professional Conduct
General Standards and Accounting Principles
Confidential Information
Fees and Other Types of Remuneration
Acts Discreditable
Advertising and Other Forms of Solicitation
Form of Organization and Name
Disciplinary Actions
Don’t Lose Sight of the Forest for the Trees
Quality Management Standards
The New Quality Management Paradigm
Managing Quality on Audit and Attestation Engagements
PCAOB Inspections of Registered Public Accounting Firms
Key Terms
Review Questions
Multiple-Choice Questions
Problems
Discussion Cases
Internet Assignment
Hands-On Cases
Chapter 20: Legal Liability
Introduction
Historical Perspective
Overview of Auditor Legal Liability
Common Law—Clients
Breach of Contract—Client Claims
Negligence—Client Claims
Fraud—Client Claims
Common Law—Third Parties
Ordinary Negligence—Third-Party Claims
Fraud and Gross Negligence—Third-Party Claims
Damages under Common Law
Statutory Law—Civil Liability
Securities Act of 1933
Securities Exchange Act of 1934
Private Securities Litigation Reform Act of 1995, the Securities Litigation Uniform Standards Act of 1998, and the Class Action Fairness Act of 2005
Sarbanes-Oxley Act of 2002
SEC and PCAOB Sanctions
Foreign Corrupt Practices Act
Racketeer Influenced and Corrupt Organizations Act
Statutory Law—Criminal Liability
Academic Research Regarding Audit-Related Litigation
Key Terms
Review Questions
Multiple-Choice Questions
Problems
Discussion Cases
Hands-On Cases
IDEA
PART 8: Assurance, Attestation, and Internal Auditing Services
Chapter 21: Assurance, Attestation, and Internal Auditing Services
Assurance Services
Types of Assurance Services
Attestation Engagements
Types of Attestation Engagements
Financial Forecasts and Projections
Types of Prospective Financial Statements
Examination of Prospective Financial Statements
Agreed-Upon Procedures for Prospective Financial Statements
Accounting and Review Services
Preparation of Financial Statements
Compilation of Financial Statements
Review of Financial Statements
Internal Auditing
Internal Auditing Defined
The Institute of Internal Auditors
IIA Standards
Internal Auditors’ Roles
Interactions between Internal and External Auditors
Advanced Module: An Example of An Assurance Service—Trust Services
Trust Services
Trust Services and SOC 2®, SOC 3®, and SOC for Cybersecurity® Reports
Key Terms
Review Questions
Multiple-Choice Questions
Problems
Discussion Case
Internet Assignments
Hands-On Cases

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