书籍详情
审计学
作者：（美）小威廉·F·梅西尔（WilliamF.Messier，Jr.）著
出版社：McGraw-Hill出版公司
出版时间：1998-08-01
ISBN：9787810444569
定价：¥82.00
内容简介
内容简介这是一本由审计学界著名学者编著的杰出教材，旨在帮助学生掌握审计的方法和决策过程，学会必要的技术方法和职业判断技巧。书中包括大量案例和关键审计概念及方法的应用。
作者简介
作者简介小威廉.F.梅西尔，美国注册会计师，佛罗里达大学费舍会计学院教授。
目录
PREFACE
Part One Introduction to Auditing
and Financial Statement Audits
1 AN INTRODUCTlON TO AUDlTlNG
Leaming Objectives
Relevant Accounting and Auditing Pronouncements
The Demand for Auditing
Auditing, Attestation, and Assurance
Types of Audits
Types of Auditors
The Public Accounting Profession
Organizations That Affect Financial Audits
Generally Accepted Auditing Standards
Statements on Auditing Standards
Review Questions
Multiple-Choice Questions from CPA Examinations
Problems
Discussion Cases
2 AN OVERVlEW OF FlNANClAL STATEMENT AUDlTS
Leaming Objectives
Relevant Accounting and Auditing Pronouncements
Generally Accepted Accounting Principles as an Audit Criterion
Financial Statements: Management Assertions and Audit Objectives
Three Fundamental Concepts in Conducting an Audit
Sampling: Inferences Based on Limited Observations
Ethics and Independence
Overview of the Audit Process
Audit Reporting
Case lllustration: Calabro Paging Services
Review Questions
Multiple-Choice Questions from CPA Examinations
Problems
Discussion Cases
Part Two Basic Auditing Concepts: Materiality, Audit Risk,
and Evidence
3 MATERlALlTY AND AUDlT RlSK
Leaming Objectives
Relevant Accounting and Auditing Pronouncements
Materiality
Audit Risk
Appendix: A Quantitative Approach to Allocating Materiality
Review Questions
Multiple-Choice Questions from CPA Examinations
Problems
Discussion Case
4 EVlDENTlAL MATTER, TYPES OF AUDlT EVlDENCE
AND WORKPAPER DOCUMENTATlON
Leaming Objectives
Relevant Accountihg and Auditing Pronouncements
The Relationship of Evidential Matter to the Audit Report
Management Assertions
Audit Objectives and Audit Procedures
Basic Concepts of Evidential Matter
Types of Audit Evidence
Working Papers
Review Questions
Multiple-Choice Questions from CPA Examinations
Problems
Discussion Case
SCAD Assignment
Part Three Planning the Audit and Understanding
Internal Control
5 AUDlT PLANNlNG AND TYPES OF AUDlT TESTS
Learning Objectives
Relevant Accounting and Auditing Pronouncements
Preengagement Activities
Engagement Planning
Types of Audit Tests
Analytical Procedures
Appendix: Selected Financial Ratios Useful as Analytical Procedures
Review Questions
Multiple-Choice Questions from CPA Examinations
Problems
Discussion Cases
SCAD Assignment
6 INTERNAL CONTROL IN A FlNANClAL STATEMENT AUDlT
Leaming Objectives
Relevant Accounting and Auditing Pronouncements
Internal Control
The Components of Intemal Control
Consideration of Intemal Control in Planning and Performing an Audit
Timing of Audit Procedures
Communication of Intemal Control-Related Matters
Appendix: Flowcharting Techniques
Review Questions
Multiple-Choice Questions from CPA Examinations
Problems
Discussion Case
SCAD Assignment
7 THE EFFECT OF COMPUTER PROCESSlNG
ON THE AUDlT FUNCTlON
Learning Objectives
Relevant Accounting and Auditing Pronouncements
Changes in Computer Technology and Their Effect on Auditing
The Effect of EDP on Internal Control
Controls in an EDP Environment
The Complexity of EDP Systems
The Audit Process in an EDP Environment
Computer-Assisted Audit Techniques
Use of Microcomputers as an Audit Tool
Auditing Accounting Applications Processed
by Outside Service Organizations
Review Questions
Multiple-Choice Questions from CPA ExaIninations
Problems
Discussion Case
Part Four Statistical Tools for Auditing
8 AUDlT SAMPLlNG: AN OVERVlEW AND APPLlCATlON
TO TESTS OF CONTROLS
Leaming Objectives
Relevant Accounting and Auditing Pronouncements
Introduction
Terminology
Types of Audit Sampling
Requirements of SAS No. 39
Attribute Sampling Applied to Tests of Controls
An Example of an Attribute-Sampling Plan
Nonstatistical Sampling for Tests of Control
Review Questions
Multiple-Choice Questions from CPA Examinations
Problems
Discussion Case
SCAD Assignment
9 AUDlT SAMPLlNG: AN APPLlCATlON
TO SUBSTANTlVE TESTS OF ACCOUNT BALANCES
Learning Objectives
Relevant Accounting and Auditing Pronouncements
A Sampling Plan for Substantive Tests of Account Balances
Monetary-Unit Sampling
Nonstatistical Sampling for Tests of Account Balances
Appendix: Classical Variables Sampling
Review Questions
Multiple-Choice Questions from CPA Examinations
Problems
Discussion Case
Part Five Auditing Accounting Applications
and Related Accounts
lO AUDlTlNG THE REVENUE CYCLE
Learning Objectives
Relevant Accounting and Auditing Pronouncements
Revenue Recognition
Inherent Risk Assessment
Overview of the Revenue Cycle
Control Risk Assessment
Control Procedures and Tests of Controls-Revenue Transactions
Control Procedures and Tests of Controls--Cash Receipts Transactions
Control Procedures and Tests of Controls--Sales Returns and Allowances
Transactions
Relating the Assessed Level of Control Risk to Substantive Testing
Review Questions
Multiple-Choice Questions from CPA Examinations
Problems
Discussion Case
SCAD Assignment
ll AUDlTlNG ACCOUNTS RECElVABLE
AND RELATED ACCOUNTS
Learning Objectives
Relevant Accounting and Auditing Pronouncements
Substantive Tests of Revenue-Related Accounts
Substantive Tests of Transactions
Analytical Procedures
Tests of Account Balances-Accounts Receivable
The Confirmation Process-Accounts Receivable
Auditing Other Receivables
Evaluating the Audit Findings-Accounts Receivable and Related Accounts
Review Questions
Multiple-Choice Questions from CPA Examinations
Problems
Discussion Cases
SCAD Assignment
12 AUDlTlNG THE PURCHASlNG CYCLE
AND RELATED ACCOUNTS
Leaming Objectives
Relevant Accounting and Auditing Pronouncements
Expense and Liability Recognition
Inherent Risk Assessment
Overview of the Purchasing Cycle
Control Risk Assessment
Control Procedures and Tests of Controls--Purchase Transactions
Control Procedures and Tests of Controls--Cash Disbursement Transactions
Control Procedures and Tests of Controls--Purchase Retum Transactions
Relating the Assessed Level of Control Risk to Substantive Testing
Auditing Accounts Payable and Accmed Expenses
Substantive Tests of Transactions
Analytical Procedures
Tests of Account Balances-Accounts Payable and Accrued Expenses
Accounts Payable Confirmations
Evaluating the Audit Findings--Accounts Payable and Related Accounts
Review Questions
Multiple-Choice Questions from CPA Examinations
Problems
Discussion Case
13 AUDlTlNG THE PAYROLL CYCLE AND RELATED ACCOUNTS
Leaming Objectives
Relevant Accounting and Auditing Pronouncements
Inherent Risk Assessment
Overview of the Payroll Cycle
Control Risk Assessment
Control Procedures and Tests of Controls-Payroll Transactions
Relating the Assessed Level of Control Risk to Substantive Testing
Auditing Payroll-Related Accounts
Substantive Tests of Transactions
Analytical Procedures
Tests of Account Balances
Evaluating the Audit Findings-Payroll-Related Accounts
Review Questions
Multiple-Choice Questions from CPA Examinations
14 AUDlTlNG THE INVENTORY CYCLE
AND RELATED ACCOUNTS
Leaming Objectives
Relevant Accounting and Auditing Pronouncements
Inherent Risk Assessment
Overview of the Inventory Cycle
Control Risk Assessment
Control Procedures and Tests of Controls-inventory Transactions
Auditing Inventory
Substantive Tests of Transactions
Analytical Procedures
Auditing Standard Costs
Observation of Physical Inventory
Tests of Account Balances
Evaluating the Audit Findings-Inventory
Review Questions
Multiple-Choice Questions from CPA Examinations
Problems
Discussion Case
15 AUDlTlNG SELECTED ASSET ACCOUNTS: PREPAlD
EXPENSES AND PROPERTY, PLANT, AND EQUlPMENT
Leaming Objectives
Relevant Accounting and Auditing Pronouncements
Auditing Prepaid Expenses
Inherent Risk Assessment--Prepaid Expenses
Control Risk Assessment-Prepaid Expenses
Substantive Testing-Prepaid Insurance
Auditing Property, Plant, and Equipment
Inherent Risk Assessment-Property, Plant, and Equipment
Control Risk Assessment--Property, Plant, and Equipment
Substantive Testing--Property, Plant, and Equipment
Analytical Procedures-Property, Plant, and Equipment
Tests of Account Balances-Property, Plant, and Equipment
Review Questions
Multiple-Choice Questions from CPA Examinations
Problems
Discussion Case
16 AUDlTlNG LONG-TERM LlABlLlTlES, STOCKHOLDERS'
EOUJTY, AND INCOME STATEMENT ACCOUNTS
Learning Objectives
Relevant Accounting and Auditing Pronouncements
Auditing Long-term Debt
Control Risk Assessment-Long-term Deb
Substantive Tests of Long-term Debt
Auditing Stockholders' Equity
Control Risk Assessment-Stockholders' Equity
Auditing Capital-Stock Accounts
Auditing Dividends
Auditing Retained Earnirnings
Auditing Income Statement Accounts
Review Questions
Multiple-Choice Questions from CPA Examinations
Problems
Discussion Cases
l7 AUDlTlNG CASH AND INVESTMENTS
Leaming Objectives
Relevant Accounting and Auditing Pronouncements
Cash and the Effect of Other Accounting Cycles
Types of Bank Accounts
Substantive Tests of Transactions--Cash
Analytical Procedures--Cash
Tests of Account Balances--Cash
Investments
Control Risk Assessment--Investments
Substantive Tests of Investments
Review Questions
Multiple-Choice Questions from CPA Examinations
Problems
Part Six Completing the Audit
and Reporting Responsibilities
18 COMPLETlNG THE ENGAGEMENT
Learning Objectives
Relevant Accounting and Auditing Pronouncements
Review for Contingent Liabilities
Commitments
Review for Subsequent Events
Final Evidential Evaluation Processes
Communications with the Audit Committee and Management
Subsequent Discovery of Facts Existing at the Date of the Auditor's Report
Review Questions
Multiple-Choice Questions from CPA Examinations
Problems
Discussion Cases
19 REPORTS ON AUDlTED FlNANClAL STATEMENTS
AND SPEClAL REPORTlNG ISSUES
Learning Objectives
Relevant Accounting and Auditing Pronouncements
The Auditor's Standard Unqualified Audit Report
Explanatory Language Added to the Standard Unqualified Audit Report
Departures from an Unqualified Audit Report
Discussion of Conditions Requiring Other Types of Reports
Special Reporting Issues
Reports on Comparative Financial Statements
Other Information in Documents Containing Audited Financial Statements
Going-Concern Evaluation
Special Reports
Review Questions
Multiple-Choice Questions from CPA Examinations
Problems
Discussion Cases
Part Seven Professional Responsibilities and Other Forms
of Services
20 THE CODE OF PROFESSlONAL CONDUCT
AND QUALlTY CONTROL STANDARDS
Learning Objectives
Relevant Accounting and Auditing Pronouncements
An Ethical Framework
Code of Professional Conduct
Principles of Professional Conduct
Rules of Conduct
Independencc, Integrity, and Objectivity
General Standards and Accounting Principles
Responsibilities to Clients
Other Responsibilities and Practices
Quality Control Standards
Review Questions
Multiple-Choice Questions from CPA Examinations
Problems
Discussion Cases
21 LEGAL LlABlLlTY
Learning Objectives
Relevant Accounting and Auditing Pronouncements
The Legal Environment
Overview
Common Law-Clients
Common Law--Third Parties
Statutory Liability
Criminal Liability
Approaches to Minimizing Legal Liability
Appendix: Summary of Significant Legal Cases
Review Questions
Multiple-Choice Questions from CPA Examinations
Problems
Discussion Case
22 ATTESTATlON ENGAGEMENTS
AND OTHER ACCOUNTlNG SERVlCES
Leaming Objectives
Relevant Accounting and Auditing Pronouncements
Attestation Engagements
Attestation Standards
Reporting on an Entity's Internal Control over Financial Reporting
Financial Forecasts and Projections
Accounting and Review Services
Compilation of Financial Statements
Review of Financial Statements
Review Questions
Multiple-Choice Questions from CPA Examinations
Problems
Discussion Case
INDEX
Part One Introduction to Auditing
and Financial Statement Audits
1 AN INTRODUCTlON TO AUDlTlNG
Leaming Objectives
Relevant Accounting and Auditing Pronouncements
The Demand for Auditing
Auditing, Attestation, and Assurance
Types of Audits
Types of Auditors
The Public Accounting Profession
Organizations That Affect Financial Audits
Generally Accepted Auditing Standards
Statements on Auditing Standards
Review Questions
Multiple-Choice Questions from CPA Examinations
Problems
Discussion Cases
2 AN OVERVlEW OF FlNANClAL STATEMENT AUDlTS
Leaming Objectives
Relevant Accounting and Auditing Pronouncements
Generally Accepted Accounting Principles as an Audit Criterion
Financial Statements: Management Assertions and Audit Objectives
Three Fundamental Concepts in Conducting an Audit
Sampling: Inferences Based on Limited Observations
Ethics and Independence
Overview of the Audit Process
Audit Reporting
Case lllustration: Calabro Paging Services
Review Questions
Multiple-Choice Questions from CPA Examinations
Problems
Discussion Cases
Part Two Basic Auditing Concepts: Materiality, Audit Risk,
and Evidence
3 MATERlALlTY AND AUDlT RlSK
Leaming Objectives
Relevant Accounting and Auditing Pronouncements
Materiality
Audit Risk
Appendix: A Quantitative Approach to Allocating Materiality
Review Questions
Multiple-Choice Questions from CPA Examinations
Problems
Discussion Case
4 EVlDENTlAL MATTER, TYPES OF AUDlT EVlDENCE
AND WORKPAPER DOCUMENTATlON
Leaming Objectives
Relevant Accountihg and Auditing Pronouncements
The Relationship of Evidential Matter to the Audit Report
Management Assertions
Audit Objectives and Audit Procedures
Basic Concepts of Evidential Matter
Types of Audit Evidence
Working Papers
Review Questions
Multiple-Choice Questions from CPA Examinations
Problems
Discussion Case
SCAD Assignment
Part Three Planning the Audit and Understanding
Internal Control
5 AUDlT PLANNlNG AND TYPES OF AUDlT TESTS
Learning Objectives
Relevant Accounting and Auditing Pronouncements
Preengagement Activities
Engagement Planning
Types of Audit Tests
Analytical Procedures
Appendix: Selected Financial Ratios Useful as Analytical Procedures
Review Questions
Multiple-Choice Questions from CPA Examinations
Problems
Discussion Cases
SCAD Assignment
6 INTERNAL CONTROL IN A FlNANClAL STATEMENT AUDlT
Leaming Objectives
Relevant Accounting and Auditing Pronouncements
Internal Control
The Components of Intemal Control
Consideration of Intemal Control in Planning and Performing an Audit
Timing of Audit Procedures
Communication of Intemal Control-Related Matters
Appendix: Flowcharting Techniques
Review Questions
Multiple-Choice Questions from CPA Examinations
Problems
Discussion Case
SCAD Assignment
7 THE EFFECT OF COMPUTER PROCESSlNG
ON THE AUDlT FUNCTlON
Learning Objectives
Relevant Accounting and Auditing Pronouncements
Changes in Computer Technology and Their Effect on Auditing
The Effect of EDP on Internal Control
Controls in an EDP Environment
The Complexity of EDP Systems
The Audit Process in an EDP Environment
Computer-Assisted Audit Techniques
Use of Microcomputers as an Audit Tool
Auditing Accounting Applications Processed
by Outside Service Organizations
Review Questions
Multiple-Choice Questions from CPA ExaIninations
Problems
Discussion Case
Part Four Statistical Tools for Auditing
8 AUDlT SAMPLlNG: AN OVERVlEW AND APPLlCATlON
TO TESTS OF CONTROLS
Leaming Objectives
Relevant Accounting and Auditing Pronouncements
Introduction
Terminology
Types of Audit Sampling
Requirements of SAS No. 39
Attribute Sampling Applied to Tests of Controls
An Example of an Attribute-Sampling Plan
Nonstatistical Sampling for Tests of Control
Review Questions
Multiple-Choice Questions from CPA Examinations
Problems
Discussion Case
SCAD Assignment
9 AUDlT SAMPLlNG: AN APPLlCATlON
TO SUBSTANTlVE TESTS OF ACCOUNT BALANCES
Learning Objectives
Relevant Accounting and Auditing Pronouncements
A Sampling Plan for Substantive Tests of Account Balances
Monetary-Unit Sampling
Nonstatistical Sampling for Tests of Account Balances
Appendix: Classical Variables Sampling
Review Questions
Multiple-Choice Questions from CPA Examinations
Problems
Discussion Case
Part Five Auditing Accounting Applications
and Related Accounts
lO AUDlTlNG THE REVENUE CYCLE
Learning Objectives
Relevant Accounting and Auditing Pronouncements
Revenue Recognition
Inherent Risk Assessment
Overview of the Revenue Cycle
Control Risk Assessment
Control Procedures and Tests of Controls-Revenue Transactions
Control Procedures and Tests of Controls--Cash Receipts Transactions
Control Procedures and Tests of Controls--Sales Returns and Allowances
Transactions
Relating the Assessed Level of Control Risk to Substantive Testing
Review Questions
Multiple-Choice Questions from CPA Examinations
Problems
Discussion Case
SCAD Assignment
ll AUDlTlNG ACCOUNTS RECElVABLE
AND RELATED ACCOUNTS
Learning Objectives
Relevant Accounting and Auditing Pronouncements
Substantive Tests of Revenue-Related Accounts
Substantive Tests of Transactions
Analytical Procedures
Tests of Account Balances-Accounts Receivable
The Confirmation Process-Accounts Receivable
Auditing Other Receivables
Evaluating the Audit Findings-Accounts Receivable and Related Accounts
Review Questions
Multiple-Choice Questions from CPA Examinations
Problems
Discussion Cases
SCAD Assignment
12 AUDlTlNG THE PURCHASlNG CYCLE
AND RELATED ACCOUNTS
Leaming Objectives
Relevant Accounting and Auditing Pronouncements
Expense and Liability Recognition
Inherent Risk Assessment
Overview of the Purchasing Cycle
Control Risk Assessment
Control Procedures and Tests of Controls--Purchase Transactions
Control Procedures and Tests of Controls--Cash Disbursement Transactions
Control Procedures and Tests of Controls--Purchase Retum Transactions
Relating the Assessed Level of Control Risk to Substantive Testing
Auditing Accounts Payable and Accmed Expenses
Substantive Tests of Transactions
Analytical Procedures
Tests of Account Balances-Accounts Payable and Accrued Expenses
Accounts Payable Confirmations
Evaluating the Audit Findings--Accounts Payable and Related Accounts
Review Questions
Multiple-Choice Questions from CPA Examinations
Problems
Discussion Case
13 AUDlTlNG THE PAYROLL CYCLE AND RELATED ACCOUNTS
Leaming Objectives
Relevant Accounting and Auditing Pronouncements
Inherent Risk Assessment
Overview of the Payroll Cycle
Control Risk Assessment
Control Procedures and Tests of Controls-Payroll Transactions
Relating the Assessed Level of Control Risk to Substantive Testing
Auditing Payroll-Related Accounts
Substantive Tests of Transactions
Analytical Procedures
Tests of Account Balances
Evaluating the Audit Findings-Payroll-Related Accounts
Review Questions
Multiple-Choice Questions from CPA Examinations
14 AUDlTlNG THE INVENTORY CYCLE
AND RELATED ACCOUNTS
Leaming Objectives
Relevant Accounting and Auditing Pronouncements
Inherent Risk Assessment
Overview of the Inventory Cycle
Control Risk Assessment
Control Procedures and Tests of Controls-inventory Transactions
Auditing Inventory
Substantive Tests of Transactions
Analytical Procedures
Auditing Standard Costs
Observation of Physical Inventory
Tests of Account Balances
Evaluating the Audit Findings-Inventory
Review Questions
Multiple-Choice Questions from CPA Examinations
Problems
Discussion Case
15 AUDlTlNG SELECTED ASSET ACCOUNTS: PREPAlD
EXPENSES AND PROPERTY, PLANT, AND EQUlPMENT
Leaming Objectives
Relevant Accounting and Auditing Pronouncements
Auditing Prepaid Expenses
Inherent Risk Assessment--Prepaid Expenses
Control Risk Assessment-Prepaid Expenses
Substantive Testing-Prepaid Insurance
Auditing Property, Plant, and Equipment
Inherent Risk Assessment-Property, Plant, and Equipment
Control Risk Assessment--Property, Plant, and Equipment
Substantive Testing--Property, Plant, and Equipment
Analytical Procedures-Property, Plant, and Equipment
Tests of Account Balances-Property, Plant, and Equipment
Review Questions
Multiple-Choice Questions from CPA Examinations
Problems
Discussion Case
16 AUDlTlNG LONG-TERM LlABlLlTlES, STOCKHOLDERS'
EOUJTY, AND INCOME STATEMENT ACCOUNTS
Learning Objectives
Relevant Accounting and Auditing Pronouncements
Auditing Long-term Debt
Control Risk Assessment-Long-term Deb
Substantive Tests of Long-term Debt
Auditing Stockholders' Equity
Control Risk Assessment-Stockholders' Equity
Auditing Capital-Stock Accounts
Auditing Dividends
Auditing Retained Earnirnings
Auditing Income Statement Accounts
Review Questions
Multiple-Choice Questions from CPA Examinations
Problems
Discussion Cases
l7 AUDlTlNG CASH AND INVESTMENTS
Leaming Objectives
Relevant Accounting and Auditing Pronouncements
Cash and the Effect of Other Accounting Cycles
Types of Bank Accounts
Substantive Tests of Transactions--Cash
Analytical Procedures--Cash
Tests of Account Balances--Cash
Investments
Control Risk Assessment--Investments
Substantive Tests of Investments
Review Questions
Multiple-Choice Questions from CPA Examinations
Problems
Part Six Completing the Audit
and Reporting Responsibilities
18 COMPLETlNG THE ENGAGEMENT
Learning Objectives
Relevant Accounting and Auditing Pronouncements
Review for Contingent Liabilities
Commitments
Review for Subsequent Events
Final Evidential Evaluation Processes
Communications with the Audit Committee and Management
Subsequent Discovery of Facts Existing at the Date of the Auditor's Report
Review Questions
Multiple-Choice Questions from CPA Examinations
Problems
Discussion Cases
19 REPORTS ON AUDlTED FlNANClAL STATEMENTS
AND SPEClAL REPORTlNG ISSUES
Learning Objectives
Relevant Accounting and Auditing Pronouncements
The Auditor's Standard Unqualified Audit Report
Explanatory Language Added to the Standard Unqualified Audit Report
Departures from an Unqualified Audit Report
Discussion of Conditions Requiring Other Types of Reports
Special Reporting Issues
Reports on Comparative Financial Statements
Other Information in Documents Containing Audited Financial Statements
Going-Concern Evaluation
Special Reports
Review Questions
Multiple-Choice Questions from CPA Examinations
Problems
Discussion Cases
Part Seven Professional Responsibilities and Other Forms
of Services
20 THE CODE OF PROFESSlONAL CONDUCT
AND QUALlTY CONTROL STANDARDS
Learning Objectives
Relevant Accounting and Auditing Pronouncements
An Ethical Framework
Code of Professional Conduct
Principles of Professional Conduct
Rules of Conduct
Independencc, Integrity, and Objectivity
General Standards and Accounting Principles
Responsibilities to Clients
Other Responsibilities and Practices
Quality Control Standards
Review Questions
Multiple-Choice Questions from CPA Examinations
Problems
Discussion Cases
21 LEGAL LlABlLlTY
Learning Objectives
Relevant Accounting and Auditing Pronouncements
The Legal Environment
Overview
Common Law-Clients
Common Law--Third Parties
Statutory Liability
Criminal Liability
Approaches to Minimizing Legal Liability
Appendix: Summary of Significant Legal Cases
Review Questions
Multiple-Choice Questions from CPA Examinations
Problems
Discussion Case
22 ATTESTATlON ENGAGEMENTS
AND OTHER ACCOUNTlNG SERVlCES
Leaming Objectives
Relevant Accounting and Auditing Pronouncements
Attestation Engagements
Attestation Standards
Reporting on an Entity's Internal Control over Financial Reporting
Financial Forecasts and Projections
Accounting and Review Services
Compilation of Financial Statements
Review of Financial Statements
Review Questions
Multiple-Choice Questions from CPA Examinations
Problems
Discussion Case
INDEX
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