Efnisyfirlit

• Cover Page
• Title Page
• Copyright
• Contents
• List of Illustrations
• Foreword
• Preface to the Fifth Edition
• Acknowledgements
• Topic I — The Audit Profession
  • 1 International Auditing Overview
    • 1.1 Learning Objectives
    • 1.2 What is an Audit?
    • 1.3 History
    • 1.4 Theory
    • 1.5 Auditing Process and Practice
    • 1.6 Duties, Expectations and Developments
    • 1.7 Future of Auditing
    • 1.8 Summary
    • 1.9 Questions, Exercises and Cases
    • 1.10 Notes
  • 2 How the Audit Profession Is Organized
    • 2.1 Learning Objectives
    • 2.2 Introduction
    • 2.3 Types of Auditors
    • 2.4 Types of Audits
    • 2.5 Audit Firms
    • 2.6 Standard Setting
    • 2.7 Audit Regulation
    • 2.8 Legal Liability
    • 2.9 Disciplinary Action
    • 2.10 Audit Firm Oversight
    • 2.11 Audit Firm’s Quality Management System
    • 2.12 Audit Services: An Example
    • 2.13 Summary
    • 2.14 Questions, Exercises and Cases
    • 2.15 Notes
• Topic II — Fundamental Concepts
  • 3 Ethics for Professional Accountants
    • 3.1 Learning Objectives
    • 3.2 What Are Ethics?
    • 3.3 The International Code of Ethics for Professional Accountants
    • 3.4 Part 1 – Complying with the Code, Fundamental Principles and Conceptual Framework
    • 3.5 Part 2 – Professional Accountants in Business
    • 3.6 Part 3 – Professional Accountants in Public Practice
    • 3.7 Part 4 – Independence Standards
    • 3.8 Enforcement of Ethical Requirements
    • 3.9 Summary
    • 3.10 Ethics: An Example
    • 3.11 Questions, Exercises and Cases
    • 3.12 Notes
  • 4 Exploring the Foundations of Auditing and Assurance
    • 4.1 Learning Objectives
    • 4.2 The Objectives of Auditing in an Elevator Pitch
    • 4.3 Reasonable Assurance
    • 4.4 Sufficient Appropriate Audit Evidence
    • 4.5 Materiality
    • 4.6 The Importance of Internal Control Measures
    • 4.7 The Auditor Behaves Ethically
    • 4.8 The Auditor Exercises Professional Scepticism
    • 4.9 The Auditor Exercises Professional Judgement
    • 4.10 Quality Management
    • 4.11 The Auditor Is Accountable with Robust Documentation
    • 4.12 Audit Versus Assurance
    • 4.13 Limited Versus Reasonable Assurance
    • 4.14 Summary
    • 4.15 Questions, Exercises and Cases
    • 4.16 Notes
• Topic III — The Audit Process Model
  • 5 Client and Engagement Acceptance/Continuance
    • 5.1 Learning Objectives
    • 5.2 Client Acceptance and Continuance: The First Step on the Journey to an Opinion
    • 5.3 Evaluate the Client’s Background
    • 5.4 Ability to Meet Ethical and Specific Competence Requirements
    • 5.5 Use of Other Professionals in the Audit
    • 5.6 Communicating with the Predecessor (Existing) Auditor
    • 5.7 Acceptance by the Client – The Engagement Proposal
    • 5.8 The Audit Engagement Letter
    • 5.9 Client Acceptance an Example
    • 5.10 Summary
    • App. 5.1 The Concept of Corporate Governance
    • 5.11 Questions, Exercises and Cases200
    • 5.12 Notes
  • 6 Identifying and Assessing Inherent Risk
    • 6.1 Learning Objectives
    • 6.2 Planning Objective and Procedures
    • 6.3 The Audit Risk Model
    • 6.4 The Risk Assessment Process
      • 6.4.1 Gain an Understanding of the Environment
      • 6.4.2 Gain an Understanding of Inherent Risk Factors
      • 6.4.3 Identify the Risks of Material Misstatements at Two Levels
      • 6.4.4 Determine Whether the Assessed Inherent Risks Are Significant Risks
    • 6.5 Materiality
    • 6.6 Fraud and Irregularities
    • 6.7 Using the Work of Others and Considering Auditee Use of Service Organisations
    • 6.8 Other Planning Activities
    • 6.9 Summary
    • 6.10 Questions, Exercises and Cases
    • 6.11 Notes
  • 7 Identifying And Assessing Control Risk
    • 7.1 Learning Objectives
    • 7.2 Introduction
    • 7.3 Internal Control Defined
    • 7.4 Obtain an Understanding of Internal Control Components (Including IT)
      • 7.4.1 Control Environment
      • 7.4.2 Risk Assessment
      • 7.4.3 Control Activities
      • 7.4.4 Information and Communication (Including IT)
      • 7.4.5 Monitoring
    • 7.5 Identify RMM and Determine Control Deficiencies
    • 7.6 Stand Back and Reflect
    • 7.7 Final Reflections on the Preliminary Assessment of Control Risk
    • 7.8 Starting Point for Preparing Audit Plan
    • 7.9 Summary
    • 7.10 Questions, Exercises and Cases
    • 7.11 Notes
  • 8 Building and Execution of the Audit Plan and Auditor’s Response to Assessed Risk
    • 8.1 Learning Objectives
    • 8.2 The Basis of Evidence
    • 8.3 Financial Statement Assertions
    • 8.4 Audit Procedures for Obtaining Audit Evidence
    • 8.5 Sufficient Appropriate Audit Evidence
    • 8.6 Response to Assessed Risks
      • 8.6.1 Tests of Controls
      • 8.6.2 Substantive Procedures
    • 8.7 Sampling
    • 8.8 Summary
    • 8.9 Questions, Exercises and Cases
    • 8.10 Notes
  • 9 Analytical Review
    • 9.1 Learning Objectives
    • 9.2 Analytical Procedures During Different Phases in the Audit Process
    • 9.3 The Analytical Review Process
    • 9.4 Formulating Expectations
    • 9.5 General Types of Analytical Procedures
    • 9.6 Analytical Procedures as Substantive Tests
    • 9.7 Follow-Up in Case of Unexpected Deviations
    • 9.8 Analytical Review: An Example
    • 9.9 Summary
    • 9.10 Questions, Exercises and Cases
    • 9.11 Notes
  • 10 Evaluating and Completion
    • 10.1 Learning Objectives
    • 10.2 Introduction
    • 10.3 Specific Considerations Gathering Evidence for Selected Items
    • 10.4 Written Representations
    • 10.5 Review for Contingent Liabilities and Commitments
    • 10.6 Review for Discovery of Subsequent Events
    • 10.7 Related Parties
    • 10.8 Evaluation of Going Concern Assumption
    • 10.9 Evaluation of Misstatements Identified During the Audit
    • 10.10 Review of Financial Statements and Other Information
    • 10.11 Wrap-Up Procedures
    • 10.12 Summary
    • 10.13 Questions, Exercises and Cases
    • 10.14 Notes
  • 11 Reporting
    • 11.1 Learning Objectives
    • 11.2 Introduction
    • 11.3 Basic Elements of the Auditor’s Report
    • 11.4 Key Audit Matters (KAMs)
    • 11.5 Emphasis of Matter Paragraph and Other Matter Paragraph
    • 11.6 Type of Audit Report
    • 11.7 Opinion on Internal Controls over Financial Reporting
    • 11.8 Communications with Those Charged with Governance
    • 11.9 Extended Auditor’s Report
    • 11.10 Management Letter
    • 11.11 General Meeting of Shareholders
    • 11.12 Summary
    • 11.13 Questions, Exercises and Cases
    • 11.14 Notes
• Topic IV — Specific Subjects and Themes
  • 12 Fraud and Other Considerations of Law and Regulation in an Audit
    • 12.1 Learning Objectives
    • 12.2 Introduction
    • 12.3 Responsibilities of the Board
    • 12.4 Auditor’s Responsibility
    • 12.5 Fraud Defined
    • 12.6 Types of Fraud
    • 12.7 Fraud Triangle and Anti-Fraud Measures
    • 12.8 Audit Planning and Fraud Risk Assessment
    • 12.9 Responses to Fraud Risk Assessment
    • 12.10 Communication Related to Fraud with Management, Board and Third Parties
    • 12.11 Compliance with Law and Regulation, Corruption and Money Laundering
    • 12.12 Summary
    • 12.13 Questions, Exercises and Cases
    • 12.14 Notes
  • 13 Technology in the Audit, Group Audits, Using the Work of Others and the Audit of Accounting Estimates
    • 13.1 Learning Objectives
    • 13.2 Technology in the Audit
    • 13.3 Group Audits
    • 13.4 Using the Work of Others and Considering Client Use of Service Organisations
    • 13.5 Audit of Accounting Estimates
    • 13.6 Auditing of Accounting Estimates: An Example
    • 13.7 Summary
    • 13.8 Questions, Exercises and Cases
    • 13.9 Notes
  • 14 Other Assurance and Related Services
    • 14.1 Learning Objectives
    • 14.2 The Concepts
    • 14.3 Elements of an Assurance Engagement
    • 14.4 Highlights of Various Kinds of Assurance Engagements
    • 14.5 Assurance Engagements Other than Audits or Reviews of Historical Financial Information
    • 14.6 Related Services
    • 14.7 Summary
    • 14.8 Questions, Exercises and Cases
    • 14.9 Notes
  • 15 Sustainability Assurance Engagements
    • 15.1 Learning Objectives
    • 15.2 Setting the Scene
      • 15.2.1 Introduction
      • 15.2.2 Theoretical Perspective
      • 15.2.3 A Journey Towards Sustainability
    • 15.3 Sustainability Reporting
      • 15.3.1 Double Materiality
      • 15.3.2 Misstatements Due to Fraud and Error
      • 15.3.3 Accounting Information Systems and Internal Control over Sustainability Reporting (ICSR)
    • 15.4 Sustainability Reporting Goals, Regulations and Standards
      • 15.4.1 Integrated Reporting Council (IIRC)
      • 15.4.2 Global Reporting Initiative (GRI)
      • 15.4.3 International Sustainabililty Standards Board (ISSB)
      • 15.4.4 EU Corporate Sustainability Directive (CSRD)
      • 15.4.5 Securities and Exchange Commission (US)
    • 15.5 Sustainability Assurance Process
      • 15.5.1 Introduction
      • 15.5.2 Acceptance and Continuance
      • 15.5.3 Understanding and Risk Analysis
      • 15.5.4 Building and Executing Assurance Plan
      • 15.5.5 Evaluating and Completion
      • 15.5.6 The Assurance Report
    • 15.6 Summary
    • 15.7 Questions, Exercises and Cases
    • 15.8 Notes
• Index

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