Textbook

Auditing and Assurance Services: Understanding the Integrated Audit

ISBN: 978-0-471-72634-0

Hardcover

960 pages

< >

The integrated audit approach in Hooks was developed concurrently with the adoption on 5/24/07 of Auditing Standard 5. It will be the only auditing text on the market this Fall published AFTER AS5
Fully integrated audit of a public company throughout. An appendix explains the components not required when the audit is a financial statement audit only.
Integrated audit approach allows a professor, if desired, to emphasize the importance of audit activities for those who are interested in non-public accounting careers
Industry Focus: Major emphasis on client acceptance and continuance and industries. Incorporates industry focus and consideration of risk as it applies to various industries.
Follows timeline/chronological sequence of an audit. Assumes an IT environment throughout. Provides appendices with additional detail on IT general controls, application controls & use of software
Integration of Fraud: introduces it early and integrates it throughout
Review questions provide comprehensive coverage at the end of each topic concept and act as a reading guide for students throughout the text
Extensive list of terms at the end of each chapter which sometimes differ from the terms used within the chapter so students are familiar with a variety of terms within the context of the material