Table of Contents
This Modern Auditing 8th Edition, pdf, ebook, and free download by William C. Boynton, and Raymond N. Johnson is intended for junior or senior-level courses in audit services taught in colleges for a maximum of four years.
Written with its clear writing style and accessibility, this extensive revision focuses on auditor decision-making and the role of auditors in providing assurances about the integrity of the financial reporting system.
Many cases have occurred, thus causing this book to be a solution.
Some of those events are those involving WorldCom, Enron, Xerox, Aldelphia, Tyco, Waste Management, and other recent incidents.
The information new to this book according to Wiley’s page is as follows:
- Chapter Opening Vignette uses real world examples to relate issues discussed in the chapter to ethics, audit decision-making and the integrity of the financial reporting system
- Chapter feature titled, ‘Focus on Audit Decisions’ highlights key factors that influence an auditor’s decisions
- The book includes discussion of the role of the Public Company Accounting Oversight Board (PCAOB), PCAOB Auditing Standards and a chapter feature will highlight PCAOB standards that differ from Generally Accepted Auditing Standards for private companies
- Expanded case material related to the integrated audit case, ‘Mt. Hood Furniture’ case provides a variety of databases that allow students to utilize generalized audit software (IDEA) to accomplish various audit tasks. Multiple databases allow the case to be re-used with different data from term to term.
- Flowchart style chapter preview at commencement of each chapter
- Chapter summaries reinforce important audit decisions included in the chapter. They will (1) identify the audit decisions discussed in the chapter and provide page references to detailed discussions that (2) identify the factors that influence the auditor’s decision, and (3) explain the audit decision.
- End of chapter material organized by audit decisions so that there is a clear link between audit decisions discussed in each chapter and the problem material
- Professional simulations for each chapter that provide a more comprehensive problem that addresses the type of professional simulation problems that students will encounter on the the CPA Exam. This is supported with additional on-line simulations.
There are many benefits to this book published by Wiley. The 8th edition is written in English and some countries have translated it. With a book thickness of 1056 sheets, readers will get in-depth knowledge.
The selling price of this book ranges from 65 dollars to 250 dollars. Available in hardcover and paperback forms.
Table of Contents
PART 1: THE AUDITING ENVIRONMENT.
- Auditing and the Public Accounting Profession-Integrity of Financial Reporting.
- Auditors’ Responsibilities and Reports.
- Professional Ethics.
- Auditor’s Legal Liability.
PART 2: THE DECISION MAKING OF AUDIT PLANNING.
- Overview of the Financial Statement Audit.
- Audit Evidence.
- Accepting the Engagement and Planning the Audit.
- Materiality Decisions and Performing Analytical Procedures.
- Audit Risk: Including the Risk of Fraud.
- Understanding Internal Control.
PART 3: THE DECISION MAKING OF COLLECTING AND EVALUATING EVIDENCE.
- Audit Procedures in Response to Assessed Risks: Tests of Controls.
- Audit Procedures in Response to Assessed Risks: Substantive Tests.
- Audit Sampling.
PART 4: AUDITING THE TRANSACTION CYCLES AND COMPLETING THE AUDIT.
- Auditing the Revenue Cycle.
- Auditing the Expenditure Cycle.
- Auditing the Production and Personnel Services Cycles.
- Auditing the Investing and Financing Cycles.
- Auditing Investments and Cash Balances.
- Completing the Audit / Post Audit Responsibilities.
PART 5: OTHER ATTEST AND ASSURANCE SERVICES.
- Attest and Assurance Services, and Related Reports.
- Internal, Operational, and Governmental Auditing .
The author of this book is undoubtedly his skill. They consisted of two academicians. Here is the author’s profile.
William C. Boynton, Ph.D., CPA received his doctorate in accounting from Michigan State University. He is professor emeritus of accounting at California Polytechnic State University at San Luis Obispo where he formerly served as dean and head of the Accounting Department. He has served on the audit staffs of two international public accounting firms.
Raymond N. Johnson, Ph.D., CPA received his doctorate in accounting from the University of Oregon. He is a professor of accounting at Portland State University where he formerly served as head of the Accounting Department, Assistant to the Vice President for Finance and Administration and Assistant to the Provost.
- Publisher : Wiley; Eight Edition (August 19, 2005)
- Language : English
- Hardcover : 1056 pages
- ISBN-10 : 0471230111
- ISBN-13 : 978-0471230113
- Item Weight : 4.65 pounds
- Dimensions : 8.3 x 1.9 x 10.1 inches
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Free Download Link
If you don’t find this book to buy, then you can search for a digital version of the book. On the internet, many free download links can be found. The book files are in PDF, eBook and EPUB formats.
The downside of this free digital book is that its contents are not as complete as the print version. But you can still get the information as expected.
This Modern Auditing 8th Edition by William C. Boynton really helps you know the world of auditing well. Having this book became a must. Immediately buy this book at a nearby bookstore. Read and please discuss with schoolmates.