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Another Book in the ABA Fundamentals Series
About Audits and Other Accountants' Services
Auditing is an accountant's service that provides assurance on the financial statements that provides confidence to financial statement users about the statements' reliability. Audits can be confusing, even for lawyers. This resource is written especially for lawyers who need to understand what an audit is, and what it means to them. This book covers the basic rules to help lawyers interpret the assurance provided in an audit, and also helps lawyers aid their clients in identifying the accountant's service that best fits their information needs.
In this book, you'll learn about the context of an audit, what and how an auditor tests, assuring the quality of an audit, what the auditor's report means and other alternatives to audits offered by accounting professionals. Appendix material includes common types of audit testing, sample reports, availability of common services and auditor workpapers. Also included is a complete glossary of accounting terms. If you are engaging an accountant for the purpose of an audit or other services this book will provide you with the expert advice you need.
Table of Contents
Chapter 1 The Context of an Audit Chapter 2 What an Auditor Tests Chapter 3 How an Auditor Tests Chapter 4 Assuring the Quality of the Audit Chapter 5 What the Auditor's Report Means Chapter 6 Alternatives to Audits: Other Accountants' Services Chapter 7 Glossary of Accounting Terms
Appendix A: Common Types of Audit Testing Appendix B: Sample Reports Appendix C: Availability of Common Services Appendix D: Auditor Workpapers Index About the Author