Auditing and Assurance Services

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9780072410501: Auditing and Assurance Services
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Beginning with an introduction to practice, audit standards and reports, this text covers both the concepts and the procedures of auditing, and reflects the challenges in accounting and auditing practice, particularly in public accounting firms. The text emphasizes financial auditors' decision-making processes, such as recognizing problems, developing audit objectives, gathering evidence with audit procedures, and making judgements about control risk and the fair presentation of financial statement assertions. There are case studies and short stories structured so as to reveal error, irregularity, or fraud in an account, with the Kingston Company used as a practice-case-within-a-textbook.

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About the Author:

A Certified Public Accountant (Texas) working in the industry, public accounting, and government (Academic Fellow in the SEC Office of the Chief Accountant), Jack C. Robertson is a member of the American Institute of CPAs, the Texas Society of CPAs, and the American Accounting Association. He has served on committees and task forces of the AICPA and TSCPA, and he has been active in the AAA - serving as secretary, vice-chairman, and chairman of the Auditing Section and as chairman of the Auditing Standards Committee and the Committee on Liaison with the SEC.

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