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Lecture Auditing & assurance services (8e) - Chapter 1: An introduction to assurance and financial statement auditing

Upon completion of this chapter you will understand why studying auditing can be valuable to you and why it is different from studying accounting, be able to explain why there is a demand for auditing and assurance, know the basic definition of a financial statement audit,. | Chapter 1 An Introduction to Assurance and Financial Statement Auditing McGraw-Hill/Irwin Copyright © 2012 by The McGraw-Hill Companies, Inc. All rights reserved. The Study of Auditing Analytical and logical skills Much more conceptual in nature Rules, techniques and computations to prepare and analyze financial information The study of auditing is different from other accounting courses that you have taken in college because LO# 1 OTHER COURSES AUDITING 1- The Role of Auditing Figure 1-1 Overview of the Principal-Agent Relationship Leading to the Demand for Auditing LO# 2 1- LO# 4 Relationships among Auditing, Attest, and Assurance Services 1- Auditing, Attest, and Assurance Services Defined Auditing Assurance Services A systematic process of objectively obtaining and evaluating evidence regarding assertions about economic actions and events to ascertain the degree of correspondence between those assertions and established criteria and communicating the results to interested users. Attest LO# 5 1- Auditing, Attest, and Assurance Services Defined Auditing Attest Assurance Services Attest services occur when a practitioner is engaged to issue . a report on subject matter, or an assertion about subject matter, that is the responsibility of another party. LO# 5 1- Auditing, Attest, and Assurance Services Defined Auditing Attest Assurance Services Independent professional services that improve the quality of information, or its context, for decision makers. LO# 5 1- Fundamental Concepts in Conducting a Financial Statement Audit LO# 6 Audit Risk Materiality Evidence 1- Overview of the Financial Statement Audit Process LO# 6 1- Sampling: Inferences Based on Limited Observations Auditors use (1) their knowledge about the transactions and/or (2) a sampling approach to examine the transactions. It would be too costly for the auditor to examine every transaction. LO# 7 1- Major Phases of the . | Chapter 1 An Introduction to Assurance and Financial Statement Auditing McGraw-Hill/Irwin Copyright © 2012 by The McGraw-Hill Companies, Inc. All rights reserved. The Study of Auditing Analytical and logical skills Much more conceptual in nature Rules, techniques and computations to prepare and analyze financial information The study of auditing is different from other accounting courses that you have taken in college because LO# 1 OTHER COURSES AUDITING 1- The Role of Auditing Figure 1-1 Overview of the Principal-Agent Relationship Leading to the Demand for Auditing LO# 2 1- LO# 4 Relationships among Auditing, Attest, and Assurance Services 1- Auditing, Attest, and Assurance Services Defined Auditing Assurance Services A systematic process of objectively obtaining and evaluating evidence regarding assertions about economic actions and events to ascertain the degree of correspondence between those assertions and established criteria and communicating the