Auditing and Other Assurance Services (13th Edition)

Author: Huntington
Publisher:
Publish Date: 2003-12-01
Features: This book provides a detailed and rigorous discussion on the theory and practice of auditing and assurance services. The first nine chapters focus on the development and environment of the public accounting profession, particularly the nature and economic objectives of auditing and assurance services, professional standards, professional conduct, legal liability, audit evidence, audit planning, consideration of internal control, audit sampling, and audit working papers. Chapters 4-16 are the "procedures chapters," discussing internal control and gathering evidence related to various financial statement items, introducing how to select appropriate audit procedures using the risk-based approach. Chapters 17 and 18 elaborate on the reporting responsibilities of auditors regarding historical financial information. The newly added 19th chapter in this edition discusses other assurance services, including various attestation and other assurance services. The material on attestation services in this chapter reflects the current reforms being adopted by the public accounting profession. The 20th chapter covers the content of internal auditing, compliance auditing, and operational auditing.