Skip to main content
SpringerLink
Log in
Palgrave Macmillan

Auditing, Assurance Services, and Forensics

A Comprehensive Approach

  • Book
  • © 2018

Overview

Authors:
  1. Felix I. Lessambo

    1. School of Business, Central Connecticut State University, New Britain, USA

    View author publications

    You can also search for this author in PubMed   Google Scholar

  • Uncovers generally accepted auditing standards, audit planning and engagement quality review
  • Describes the various professional standards in the auditing world, including the use of Blockchain in audit
  • Includes a case study of reporting: James Thomas McCurdy v. SEC

This is a preview of subscription content, log in via an institution to check access.

Access this book

Log in via an institution
eBook USD 109.00
Price excludes VAT (USA)
  • Available as EPUB and PDF
  • Read on any device
  • Instant download
  • Own it forever
Softcover Book USD 139.99
Price excludes VAT (USA)
  • Compact, lightweight edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info
Hardcover Book USD 139.99
Price excludes VAT (USA)
  • Durable hardcover edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info

Tax calculation will be finalised at checkout

Other ways to access

Licence this eBook for your library

Institutional subscriptions

Table of contents (25 chapters)

  1. Front Matter

    Pages i-xxi
    Download chapter PDF

  2. Audit Framework, Profession, and Standards

    1. Front Matter

      Pages 1-1
      Download chapter PDF

    2. Overview, History, and Overall Objectives of Auditing

      • Felix I. Lessambo
      Pages 3-16

    3. The Audit Profession: The US Sarbanes-Oxley Act

      • Felix I. Lessambo
      Pages 17-33

    4. The International Auditing and Assurance Standards Board

      • Felix I. Lessambo
      Pages 35-39

    5. Generally Accepted Auditing Standards, Audit Planning and Engagement Quality Review

      • Felix I. Lessambo
      Pages 41-67

    6. Other Engagements, Reports, and Accounting Services

      • Felix I. Lessambo
      Pages 69-89

    7. Agreed-Upon Procedures

      • Felix I. Lessambo
      Pages 91-107

    8. Professional Standards: Independence, Integrity, and Objectivity

      • Felix I. Lessambo
      Pages 109-124

  3. Audit Planning

    1. Front Matter

      Pages 125-125
      Download chapter PDF

    2. Audit Planning, Testing, and Materiality

      • Felix I. Lessambo
      Pages 127-151

  4. Audit Evidence Processing

    1. Front Matter

      Pages 153-153
      Download chapter PDF

    2. Audit Evidence and Documentation

      • Felix I. Lessambo
      Pages 155-182

    3. Audit Risks: Identification and Procedures

      • Felix I. Lessambo
      Pages 183-202

    4. Audit Sampling

      • Felix I. Lessambo
      Pages 203-214

    5. Auditing Accounting Estimates, Including Fair Value Accounting Estimates

      • Felix I. Lessambo
      Pages 215-228

    6. Related Party Transactions

      • Felix I. Lessambo
      Pages 229-238

    7. Significant Unusual Transactions

      • Felix I. Lessambo
      Pages 239-245

    8. Subsequent Events; and Going Concern

      • Felix I. Lessambo
      Pages 247-259

    9. Reporting on Condensed Financial Statements, Selected Financial Data, and Supplemental Information

      • Felix I. Lessambo
      Pages 261-271
Back to top

Keywords

About this book

This book provides a comprehensive presentation of auditing theory and practice. It simplifies audit concepts often considered abstract or vague to many. Written in a clear, concise, and understandable manner, the book covers the often uncovered and daring area of forensic auditing and analyses the approach thereof. Additionally, it covers the use of blockchain in audit through several illustrations and examples, and would be of interest to students, academics, and even junior auditors.



Reviews

“In this book the author performs a comprehensive approach to both theory and practice of auditing, an extremely important area in nowadays life.   Due to its completeness, clarity of writing and rigorous approach, ‘Auditing, Assurance Services, and Forensics: A Comprehensive Approach’ will be extremely interesting for students, academics and even beginner auditors.” (Manuel Alberto M. Ferreira, Acta Scientiae et Intellectus, Vol. 04 (5), October, 2018)​

Authors and Affiliations

  • School of Business, Central Connecticut State University, New Britain, USA

    Felix I. Lessambo

About the author

Felix I. Lessambo is Associate Professor at Central Connecticut State University’s School of Business where he teaches Financial Statements Analysis and Global Financial Reporting. He has practiced international tax, transfer pricing, and alternative investment management groups where he structured and advised on hedge funds and private equity cross-border transactions. He is the author of several books in finance, including The International Banking System, The International Corporate Governance System, International Financial Institutions and Their Challenges, International Aspects of the US Taxation System, and Audit-Assurance Services & Forensics.

Bibliographic Information

  • Book Title: Auditing, Assurance Services, and Forensics

  • Book Subtitle: A Comprehensive Approach

  • Authors: Felix I. Lessambo

  • DOI: https://doi.org/10.1007/978-3-319-90521-1

  • Publisher: Palgrave Macmillan Cham

  • eBook Packages: Economics and Finance, Economics and Finance (R0)

  • Copyright Information: The Editor(s) (if applicable) and The Author(s) 2018

  • Hardcover ISBN: 978-3-319-90520-4Published: 02 August 2018

  • Softcover ISBN: 978-3-030-08034-1Published: 20 December 2018

  • eBook ISBN: 978-3-319-90521-1Published: 21 July 2018

  • Edition Number: 1

  • Number of Pages: XXI, 494

  • Number of Illustrations: 4 b/w illustrations

  • Topics: Financial Accounting, Accounting/Auditing

Publish with us

Policies and ethics

Back to top

Search

Navigation