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Modern Auditing: Assurance Services and the Integrity of Financial Reporting, by William C. Boynton, Raymond N. Johnson
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Auditing counts!
With recent incidents at WorldCom, Enron, Xerox, Tyco, and other companies, auditing has never been so important. Auditing is perhaps our single best defense in ensuring the integrity of our financial reporting system.
That's why this new Eighth Edition of Boynton and Johnson's Modern Auditing focuses on decision making and the critical role auditors play in providing assurance about the integrity of the financial reporting system. Known for its clear writing and accessibility, this text provides comprehensive and integrated coverage of current developments in the environment, standards, and methodology of auditing.
Features
* Real-world examples relate issues discussed in the chapter to ethics, audit decision making, and the integrity of the financial reporting system.
* Focus on Audit Decisions sections highlight key factors that influence an auditor's decisions.
* Includes discussion of the role of the Public Company Accounting Oversight Board (PCAOB) Auditing Standards, and a chapter feature highlights PCAOB standards that differ from Generally Accepted Auditing Standards for private companies.
* Expanded case material related to the integrated audit case (Mt. Hood Furniture) 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 reused with different data from term to term.
* A flowchart style chapter preview begins each chapter.
* Chapter summaries reinforce important audit decisions included in the chapter.
* End-of-chapter material organized by audit decisions provides a clear link between audit decisions discussed in each chapter and the problem material.
- Sales Rank: #472550 in Books
- Published on: 2005-08-19
- Ingredients: Example Ingredients
- Original language: English
- Number of items: 1
- Dimensions: 10.10" h x 1.70" w x 8.10" l, 4.56 pounds
- Binding: Hardcover
- 1056 pages
From the Back Cover
Auditing counts!
With recent incidents at WorldCom, Enron, Xerox, Tyco, and other companies, auditing has never been so important. Auditing is perhaps our single best defense in ensuring the integrity of our financial reporting system.
That’s why this new Eighth Edition of Boynton and Johnson’s Modern Auditing focuses on decision making and the critical role auditors play in providing assurance about the integrity of the financial reporting system. Known for its clear writing and accessibility, this text provides comprehensive and integrated coverage of current developments in the environment, standards, and methodology of auditing.
Features
- Real-world examples relate issues discussed in the chapter to ethics, audit decision making, and the integrity of the financial reporting system.
- Focus on Audit Decisions sections highlight key factors that influence an auditor’s decisions.
- Includes discussion of the role of the Public Company Accounting Oversight Board (PCAOB) Auditing Standards, and a chapter feature highlights PCAOB standards that differ from Generally Accepted Auditing Standards for private companies.
- Expanded case material related to the integrated audit case (Mt. Hood Furniture) 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 reused with different data from term to term.
- A flowchart style chapter preview begins each chapter.
- Chapter summaries reinforce important audit decisions included in the chapter.
- End-of-chapter material organized by audit decisions provides a clear link between audit decisions discussed in each chapter and the problem material.
About the Author
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. He has also served as a regional chairperson of the Auditing Section of the American Accounting Association, and on a variety of committees for the American Accounting Association and the Federation of Schools of Accountancy. He is the author or coauthor of several articles and committee reports on accounting and auditing, and has served as codirector of the American Institute of Certified Public Accountants, he has served on its Globalization Task Force and its Committees on Accounting Education, the 150-Hour Requirement, and Accounting Principles and Auditing Standards. He is a recipient of the California Society of Certified public Accountants Faculty Excellence Award.
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. He has served on the audit staffs of two international public accounting firms and one local firm. He also served as a consultant to the Auditing Standards Board and was a member of the AICPA Control Risk Audit Guide Task Force. Dr. Johnson currently is a member of the Oregon Board of Accountancy and he is a Past-President of the Oregon Society of CPAs, a former member of AICPA Council (the AICPA's governing body). He led successful legislative and regulatory initiatives in Oregon to expand the pathways to earn the CPA designation. In addition, he has been an American Council on Education Fellow and an Arthur Young McClelland Moores Post-Doctoral Fellow. Dr. Johnson is the recipient of a Leadership Award from the Oregon Entrepreneurs Forum and the Earl Wantland Outstanding Business Professor at Portland State University.
Most helpful customer reviews
0 of 0 people found the following review helpful.
Five Stars
By Judia Sibanda
Great book
4 of 4 people found the following review helpful.
Vague, wordy, confusing, and in need of examples
By E. Meadows
I found that if you want to learn the language of auditing, have another reference handy. Often, the discourse goes on and on and on and could really be distilled down into a sentence or two that had a firm and grounded presentation. There were very few examples so it was difficult at best to try to understand the often high-level conceptual frameworks that were constantly being presented. I also noted quite a few editing errors that probably arose from cut-and-pastes that were not carefully reviewed. Also, figures and diagrams were reused and were not carefully reviewed either as information was present that didn't apply to the new scenario.
4 of 5 people found the following review helpful.
Very Confusing
By Kelly
I believe you can find a better auditing textbook in the market. I took an auditing class with one of the authur in Portland and, as a result, was required to buy the textbook. But, I ended up using another auditing textbook in order to get an "A" from this class. The format and writing style are very difficult to follow and understand.
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