PART ONE -- The Contemporary Auditing Environment -- 1. Auditing and Assurance Services -- 2. Professional Standards -- PART TWO -- The Financial Statement Audit -- 3. Engagement Planning -- 4. Management Fraud and Audit Risk -- 5. Risk Assessment: Internal Control Evaluation -- 6. Employee...

Purpose – The purpose of this paper is to investigate whether audit professionals exhibit greater performance evaluation bias compared to non-accounting professionals. Design/methodology/approach – Both audit and non-accounting professional subjects read a case study and evaluated the...

Auditing and assurance services -- Professional standards -- Management fraud and audit risk -- Engagement planning -- Risk assessment : internal control evaluation -- Employee fraud and the audit of cash -- Revenue and collection cycle -- Acquisition and expenditure cycle -- Production cycle --...