Auditing and assurance services/ by David N. Ricchiute

Includes glossary and index

chapter 1. an introduction to assurance service --2. standards, materiality, and risk --3. reports --4. evidence --5. the audit and assurance service process --6. internal control and information technology --7. sampling in test of controls --8. sampling in substantive tests --9. tests of controls in the revenue/receipt cycle: sales and cash receipts transactions --10. substantive test in the revenue/receipt cycle: sales, receivables, cash and management discretion in revenue recognition --11. tests of controls in the expenditure/disbursement cycle: purchases and cash disbursements transactions --12. substantive tests in the expenditure/disbursement cycle: payables, prepaid, accrued liabilities and management discretion in accounting for environmental liabilities --13. test of controls and substantive test of personnel and payroll, and management discretion in accounting for postretirement health care --14. tests of controls and substantive tests in the conversion cycle: inventory, fixed assets, and management discretion in accounting for impaired assets --15. tests of controls and substantive tests in financing cycle: investments, debt, equity, and management discretion in accounting for financial instruments --16. completing an engagement --17. assurance and attestation services --18. compliance and internal auditing --19. professional ethics --20. legal liability.