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Introduction to Auditing and Assurance Services

Accounting

ISBN #978-1-7323961-1-1

Introduction to Auditing and Assurance Services

Nate Stephens, PhD
Jason Smith, PhD, CPA, CFE

This resource utilizes the latest technology and practical insights to present an innovative and interactive approach to a series of topics from the world of auditing and assurance services. Case studies provide application and research opportunities for students to understand the history of auditing standards and today’s auditing regulators.

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Course Objective

This resource combines cutting-edge technology and practical insights with case studies to offer an interactive learning experience on auditing standards, history, and current regulatory practices.

Table of Contents

Preface: About the Authors
Topic 1: What Is Auditing and Why Does It Matter?
Topic 2: The Auditing Environment
Topic 3: Professional Responsibilities of Auditors
Topic 4: Client Acceptance and Quality Control
Topic 5: Audit Planning
Topic 6: Audit Planning: Audit Risk and the Risk of Material Misstatement
Topic 7: Internal Controls
Topic 8: Audit Evidence: General Issues
Topic 9: The Role of Client Transaction Cycles in the Audit
Topic 10: Sampling
Topic 11: Audit Evidence: Analytical Procedures
Topic 12: Audit Evidence: Confirmations
Topic 13: Audit Documentation
Topic 14: Concluding the Audit Engagement
Topic 15: Audit Reporting
Final Exam: Introduction to Auditing and Assurance Services Assessment

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