Saturday, December 20, 2008

Crisis in Organizations II or Auditing and Assurance Services

Crisis in Organizations II

Author: Laurence Barton

Crisis in Organizations is the most definitive and thorough work in the field of crisis management, providing detailed research and sound advice on preventing and managing crisis. Readers explore the array of incidents that face managers and organizations in crisis through a thoughtful blend of academic case studies and practitioner insights. An analysis of over 1400 disasters was completed in creating Crisis in Organizations to allow the reader to benefit from the learning curve of those confronted with real crisis.



Interesting book: Construction Business Management or The Economics of Regulation

Auditing and Assurance Services: An Integrated Approach

Author: Alvin Arens

The undisputed #1 market leading book continues to be an innovative look at the most current changes and happenings in the auditing profession! Topics appear as they would during the audit planning and execution stage rather than as isolated pieces of information. Fraud detection; integration of SECTION 404 of the Sarbanes-Oxley Act of 2002 and related SEC and PCAOB rulemakings; internal controls -- Internal Control and Control Risk. For individuals interested in the auditing, accounting, and consulting fields.



Table of Contents:
1The demand for audit and other assurance services3
2The CPA profession25
3Audit reports45
4Professional ethics73
5Legal liability107
6Audit responsibilities and objectives133
7Audit evidence161
8Audit planning and analytical procedures193
9Materiality and risk231
10Section 404 audits of internal control and control risk269
11Fraud auditing313
12The impact of information technology on the audit process345
13Overall audit plan and audit program375
14Audit of the sales and collection cycle : tests of controls and substantive tests of transactions409
15Audit sampling for tests of controls and substantive tests of transactions443
16Completing the tests in the sales and collection cycle : accounts receivable483
17Audit sampling for tests of details of balances519
18Audit of the payroll and personnel cycle559
19Audit of the acquisition and payment cycle : tests of controls, substantive tests of transactions, and accounts payable581
20Completing the tests in the acquisition and payment cycle : verification of selected accounts611
21Audit of the inventory and warehousing cycle637
22Audit of the capital acquisition and repayment cycle665
23Audit of cash balances685
24Completing the audit711
25Other assurance services741
26Internal and governmental financial auditing and operational auditing769

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