Auditing and Assurance Services: Understanding the Integrated Audit - Hardcover

Hooks, Karen L.

Hardcover

ISBN 10: 0471726346 ISBN 13: 9780471726340

Publisher: Wiley, 2010

Synopsis

Auditing and Assurance Services: Understanding the Integrated Audit, by Karen L. Hooks of Florida Atlantic University, presents the auditing profession’s requirement to focus on the integrated audit in the wake of the Sarbanes-Oxley Act (SOX).  It also represents the impact of the PCAOB on the auditing of public companies. As the first auditing textbook fully authored after the passage of Sarbanes-Oxley, this book requires students to consider the double-impact of internal controls and financial statements in their considerations.

The author stresses the need for auditors to understand the risks associated with their audit clients and the industries in which they function. Therefore, the cycle chapters each highlight an industry to demonstrate how new public auditors must possess a very strong understanding of risk. Highlighted industries include: health care providers, retail enterprises, the automotive industry, and the land development and home building industry.

About this title

About the Author

Karen L. Hooks is the author of Auditing and Assurance Services: Understanding the Integrated Audit, published by Wiley.

From the Back Cover

Auditing and Assurance Services: Understanding the Integrated Audit provides the most up-to-date and comprehensive coverage of the integrated audit. It presents auditing from the perspective of an integrated audit complying with the requirements of the Sarbanes-Oxley Act and the PCAOB. As the first auditing textbook completely authored after the passage of Sarbanes-Oxley, Auditing and Assurance Services uses the perspective of an integrated audit throughout the entire textbook, not just in specific chapters. Other features of the textbook:

• Discusses industry-specific risk in the cycle chapters and demonstrates how risk influences client acceptance and continuance.
• Presents the differences between public and non-public company audits.
• Addresses international audit standards.
• Follows the chronological sequence of an audit.
• Assumes an IT environment throughout. Provides appendices with additional detail on IT general controls, application controls and use of software.
• Integrates fraud early in the textbook and continues coverage throughout.
• Applies auditing concepts to real-world and fictional scenarios via Auditing in Action features.
• Provides comprehensive end-of-chapter material, including ethics exercises, CL exercises and CPA simulations.
• Includes ACL software packaged with the textbook.

Learn more about Auditing and Assurance Services: Understanding the Integrated Audit by visiting www.wiley.com/college/hooks today!

• Discusses industry-specific risk in the cycle chapters and demonstrates how risk influences client acceptance and continuance.
• Presents the differences between public and non-public company audits.
• Addresses international audit standards.
• Follows the chronological sequence of an audit.
• Assumes an IT environment throughout. Provides appendices with additional detail on IT general controls, application controls and use of software.
• Integrates fraud early in the textbook and continues coverage throughout.
• Applies auditing concepts to real-world and fictional scenarios via Auditing in Action features.
• Provides comprehensive end-of-chapter material, including ethics exercises, CL exercises and CPA simulations.
• Includes ACL software packaged with the textbook.

Learn more about Auditing and Assurance Services: Understanding the Integrated Audit by visiting www.wiley.com/college/hooks today!

Edition details

• Publisher: Wiley
• Publication date: 2010
• Language: English
• ISBN 10: 0471726346
• ISBN 13: 9780471726340
• Binding: Hardcover
• Edition number: 1
• Number of pages: 960