Auditing, assurance services, and forensics : a comprehensive approach / Felix I. Lessambo.
This book provides a comprehensive presentation of auditing theory and practice. It simplifies audit concepts often considered abstract or vague to many. Written in a clear, concise, and understandable manner, the book covers the often uncovered and daring area of forensic auditing and analyses the...
Saved in:
| Online Access: |
Full Text (via Springer) |
|---|---|
| Main Author: | |
| Format: | eBook |
| Language: | English |
| Published: |
Cham, Switzerland :
Palgrave Macmillan,
[2018]
|
| Subjects: |
MARC
| LEADER | 00000cam a2200000xi 4500 | ||
|---|---|---|---|
| 001 | b10309858 | ||
| 003 | CoU | ||
| 005 | 20181221060231.3 | ||
| 006 | m o d | ||
| 007 | cr ||||||||||| | ||
| 008 | 180724s2018 sz ob 001 0 eng d | ||
| 019 | |a 1046101443 | ||
| 020 | |a 9783319905211 |q (electronic bk.) | ||
| 020 | |a 331990521X |q (electronic bk.) | ||
| 020 | |z 9783319905204 | ||
| 020 | |z 3319905201 | ||
| 035 | |a (OCoLC)spr1045629741 | ||
| 035 | |a (OCoLC)1045629741 |z (OCoLC)1046101443 | ||
| 037 | |a spr10.1007/978-3-319-90521-1 | ||
| 040 | |a N$T |b eng |e rda |e pn |c N$T |d N$T |d EBLCP |d YDX |d OCLCF |d FIE | ||
| 049 | |a GWRE | ||
| 050 | 4 | |a HF5667 | |
| 100 | 1 | |a Lessambo, Felix I., |e author. |0 http://id.loc.gov/authorities/names/no2011052083 |1 http://isni.org/isni/0000000403494982. | |
| 245 | 1 | 0 | |a Auditing, assurance services, and forensics : |b a comprehensive approach / |c Felix I. Lessambo. |
| 264 | 1 | |a Cham, Switzerland : |b Palgrave Macmillan, |c [2018] | |
| 300 | |a 1 online resource. | ||
| 336 | |a text |b txt |2 rdacontent. | ||
| 337 | |a computer |b c |2 rdamedia. | ||
| 338 | |a online resource |b cr |2 rdacarrier. | ||
| 504 | |a Includes bibliographical references and index. | ||
| 505 | 0 | |a Intro; Acknowledgements; Disclaimer; Contents; Abbreviations; List of Figures; Part I Audit Framework, Profession, and Standards; Chapter 1 Overview, History, and Overall Objectives of Auditing; 1.1 General; 1.2 Attestations and Assurance Services; 1.2.1 Attestation Services; 1.2.2 Assurance Services; 1.3 Audit Objectives; 1.4 Overall Objectives; 1.5 Reasonable Assurance; 1.6 Terms Engagement; 1.7 Quality Control of Engagement; Appendix; Practice; Chapter 2 The Audit Profession: The US Sarbanes-Oxley Act; 2.1 General; 2.2 The Public Company Accounting Oversight Board. | |
| 505 | 8 | |a 2.2.1 PCAOB Standards and Rules2.2.2 The PCAOB Responsibilities; 2.2.3 The PCAOB Enforcement Role; 2.3 The Audit Committee; 2.4 Use of IT in SOX Compliance (Auditboard); Appendix; Practice; Chapter 3 The International Auditing and Assurance Standards Board; 3.1 General; 3.2 List of the Standards; 3.3 IAASB Due Process; Practice; Chapter 4 Generally Accepted Auditing Standards, Audit Planning and Engagement Quality Review; 4.1 General; 4.2 AICPA Auditing Standards; 4.2.1 General Standards; 4.2.2 Standards of Field Work; 4.2.3 Standards of Reporting; 4.3 Interpretive Publications. | |
| 505 | 8 | |a 4.4 Other Auditing Publications4.5 PCAOB Auditing Standard; 4.5.1 Professional Standards; 4.5.1.1 The General Standards; 4.5.1.2 Standards of Reporting; 4.5.2 Interim Standards; 4.6 Audit Planning; 4.6.1 Planning Activities; 4.6.2 Audit Strategy; 4.6.3 Audit Plan; 4.6.4 Use of IT in Planning Audit (Verse Audit Management); 4.7 Engagement Quality Review; 4.7.1 Engagement Quality Review for an Audit; 4.7.2 Engagement Quality Review for a Review of Interim Financial Information. | |
| 505 | 8 | |a 4.7.3 Engagement Quality Review for an Attestation Engagement Performed Pursuant to Attestation Standard No. 1, Examination Engagements Regarding Compliance Reports of Brokers and Dealers, or Attestation Standard No. 2, Review Engagements Regarding Exemp4.7.4 Documentation of an Engagement Quality Review; 4.7.5 Integration of IT; Practice; Chapter 5 Other Engagements, Reports, and Accounting Services; 5.1 General; 5.2 Other Attestation Services; 5.2.1 Forecasting Financial Statements' Analysis; 5.2.2 Management Discussion & Analysis (MD&A) | |
| 505 | 8 | |a 5.2.2.1 Liquidity and Capital Resources [S-K 303(a)(1) and (2)]5.2.2.2 Results of Operations [S-K 303(a)(3)]; 5.2.3 Internal Control Over Financial Reporting (ICFR); 5.2.4 Registration Statements & Other SEC Filings; 5.2.5 Miscellaneous Assurance Services; 5.2.5.1 SysTrust Services; 5.2.5.2 WebTrust Services; 5.2.5.3 ElderCare Services; 5.2.5.4 Performance View Services; 5.3 Advisory Services; 5.4 Non-assurance Services; 5.4.1 Consulting Services; 5.4.2 Tax Services; 5.4.3 Valuation Services; 5.4.4 Personal Financial Planning; Practice; Chapter 6 Agreed-Upon Procedures; 6.1 General. | |
| 520 | |a This book provides a comprehensive presentation of auditing theory and practice. It simplifies audit concepts often considered abstract or vague to many. Written in a clear, concise, and understandable manner, the book covers the often uncovered and daring area of forensic auditing and analyses the approach thereof. Additionally, it covers the use of blockchain in audit through several illustrations and examples, and would be of interest to students, academics, and even junior auditors.-- |c Provided by publisher. | ||
| 588 | |a Online resource; title from PDF title page (EBSCO, viewed July 25, 2018) | ||
| 650 | 0 | |a Auditing. |0 http://id.loc.gov/authorities/subjects/sh85009477. | |
| 650 | 0 | |a Financial statements. |0 http://id.loc.gov/authorities/subjects/sh85048313. | |
| 650 | 7 | |a Auditing. |2 fast |0 (OCoLC)fst00821166. | |
| 650 | 7 | |a Financial statements. |2 fast |0 (OCoLC)fst00924782. | |
| 776 | 0 | 8 | |c Original |z 3319905201 |z 9783319905204 |w (OCoLC)1029638910. |
| 856 | 4 | 0 | |u https://colorado.idm.oclc.org/login?url=http://link.springer.com/10.1007/978-3-319-90521-1 |z Full Text (via Springer) |
| 907 | |a .b103098586 |b 03-19-20 |c 01-23-19 | ||
| 998 | |a web |b 01-31-19 |c b |d b |e - |f eng |g sz |h 0 |i 1 | ||
| 907 | |a .b103098586 |b 07-02-19 |c 01-23-19 | ||
| 944 | |a MARS - RDA ENRICHED | ||
| 907 | |a .b103098586 |b 02-04-19 |c 01-23-19 | ||
| 915 | |a I | ||
| 956 | |a Springer e-books | ||
| 956 | |b Springer Economics and Finance eBooks 2018 English+International | ||
| 999 | f | f | |i 775b399d-3653-5128-829a-cdbb09cc3701 |s 01a57d29-3a84-593a-8957-95d65375b7aa |
| 952 | f | f | |p Can circulate |a University of Colorado Boulder |b Online |c Online |d Online |e HF5667 |h Library of Congress classification |i Ebooks, Prospector |n 1 |