On the Shelf from CCBC Libraries
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Auditing Cases by Auditing Cases provides auditing cases that focus on each of the major activities performed during an audit. Most of the cases are based on actual companies, and a number address financial reporting fraud. The fifth edition includes several new and updated cases.Call Number: HF5667.A8318 -
Auditing and Assurance Services by Auditing and Assurance Services: Understanding the Integrated Audit, by Karen L. Hooks of Florida Atlantic University, presents the auditing profession?s requirement to focus on the integrated audit in the wake of the Sarbanes-Oxley Act (SOX). It also represents the impact of the PCAOB on the auditing of public companies. As the first auditing textbook fully authored after the passage of Sarbanes-Oxley, this book requires students to consider the double-impact of internal controls and financial statements in their considerations.The author stresses the need for auditors to understand the risks associated with their audit clients and the industries in which they function. Therefore, the cycle chapters each highlight an industry to demonstrate how new public auditors must possess a very strong understanding of risk. Highlighted industries include: health care providers, retail enterprises, the automotive industry, and the land development and home building industry.Call Number: HF5616.U6H66 -
Auditing for Dummies by The easy way to master the art of auditing Want to be an auditor and need to hone your investigating skills? Look no further. This friendly guide gives you an easy-to-understand explanation of auditing -- from gathering financial statements and accounting information to analyzing a client's financial position. Packed with examples, it gives you everything you need to ace an auditing course and begin a career today. Auditing 101 -- get a crash course in the world of auditing and a description of the types of tasks you'll be expected to perform during a typical day on the job It's risky business -- find out about audit risk and arm yourself with the know-how to collect the right type of evidence to support your decisions Auditing in the real world -- dig into tons of sample business records to perform your first audit Focus on finances -- learn how both ends of the financial equation -- balance sheet and income statement -- need to be presented on your client's financial statements Seal the deal -- get the lowdown on how to wrap up your audit and write your opinion After the audit -- see the types of additional services that may be asked of you after you've issued your professional opinionCall Number: HF5667.L68 -
Cutting Edge Internal Auditing by Cutting Edge Internal Auditing provides guidance andknowledge for every internal auditor, encouraging each to pioneernew ground in the development of their professional practices inall risk management, control and governance processes. Serving as an excellent reference guide that develops a patternof internal auditing now and for the future, this book explores theconcept of 'cutting edge' internal auditing as animaginative adventure: demonstrating how this has influenced andwill continue to influence the development of professionalism ininternal auditing. Built on the foundations of Jeffrey Ridley's extensive internalauditing experience across the public and private sectors, theauthor uses his articles and research to explore and develop themotivations, goals and categories of innovation in internalauditing today. It develops and brings up to date an imaginativeinternal auditing model, created and used by the author in theearly 1980s, drawing on research and guidance by The Institute ofInternal Auditors Inc., its Research Foundation and the Instituteof Internal Auditors - UK and Ireland. Each chapter stands alone by focusing on an individual internalauditing theme, considered from both the perspective of internalauditing and its customers to suggest an appropriate vision as agoal for every internal audit activity. Each chapter also includesself-assessment questions to challenge the readers understanding ofits messages. Companion website contains some of the author's trainingslides and seventy case studies, many written by leading internalaudit practitioners, this book creates a vision for future cuttingedge internal auditing.Call Number: HF5668.25.R527 -
Auditing and Accounting Cases by The approach used by Thibodeau and Freier emphasizes the substantial benefits of using real-life case examples in helping to impart knowledge related to the practice of auditing. This type of approach has long been acknowledged as a superior manner in which to teach. Since the authors present the concepts of auditing using actual corporate contexts, they seek to provided students with a real-life appreciation of these issues and clearly demonstrate the value of the Sarbanes-Oxley Act of 2002 and the post-Sarbanes technical audit guidance. The Third Edition has been updated to reflect all of the major changes happening in today’s society with actual companies such as Enron, WorldCom, Qwest, Sunbeam, that have become synonymous with the capital markets’ crisis in confidence. With 45 different short cases, instructors can assign 8 to 9 different cases for each of four different semesters.Call Number: HF5686.C7T48
Digital Learning Object by Wisc-Online with Creative Commons License
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The Debits and Credits of Accounting
In this online activity, you will learn the debits and credits of accounting as they relate to T accounts and the accounting equation.
The Audit Process by KBMG
A Definition from A to Z of Corporate Social Responsibility by CREDO
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What Is Auditing?Auditing is the on-site verification activity, such as inspection or examination, of a process or quality system, to ensure compliance to requirements. An audit can apply to an entire organization or might be specific to a function, process, or production step.
The Audit Process by Ernst & Young
Online from CCBC Libraries
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Accounting and Auditing Research and Databases by The easy-to-use, do-it-yourself desk accounting and auditing research database FASB's online GAAP Codification system. The convergence of U.S. GAAP and International Financial Reporting Standards. EDGAR filing and research system. RIA Checkpoint and CCH. Accounting professionals and practitioners need to understand these research databases to reach solutions and achieve maximum results for the organization. Highlighting each pertinent database, Accounting and Auditing Research Databases shows you how to conduct research using a host of databases including RIA, CCH, AICPA's Online Library, FASB Codification, GARS, and eIFRS. Highlights each specific database Step-by-step guidance to research resources Explains how to conduct research using databases including AICPA's Online Library, FASB Codification, and eIFRS Enables you to understand accounting and auditing research to reach solutions Accounting and Auditing Research & Databases: A Practitioner's Desk Reference focuses on the practical aspects of professional accounting and auditing research with step-by-step guidance to research resources to provide you with the skills you need to improve within your organization.Publication Date: 2012-10-09 -
Brink's Modern Internal Auditing by Today's internal auditor is responsible for creating higher standards of professional conduct and for greater protection against inefficiency, misconduct, illegal activity, and fraud. Now completely revised and updated, Brink's Modern Internal Auditing, Seventh Edition is a comprehensive resource and reference book on the changing world of internal auditing, including new coverage of the role of the auditor and internal control. An invaluable resource for both the new and seasoned internal auditor, the Seventh Edition provides auditors with the body of knowledge needed in order to be effective.Publication Date: 2009-04-27 -
Fraud Risk Assessment by Providing a comprehensive framework for building an effective fraud prevention model, Fraud Risk Assessment: Building a Fraud Audit Program presents a readable overview for developing fraud audit procedures and building controls that successfully minimize fraud. An invaluable reference for auditors, fraud examiners, investigators, CFOs, controllers, corporate attorneys, and accountants, this book helps business leaders respond to the risk of asset misappropriation fraud and uncover fraud in core business systems.Publication Date: 2008-04-25 -
Auditing Evaluation and Management Services: a Step-By-Step Guide to Accurate Coding, Reimbursement, and Compliance by Auditing Evaluation and Management Services: A Step-By-Step Guide to Accurate Coding, Reimbursement and Compliance, Second Edition Joe Rivet, CCS-P, CPC, CEMC, CPMA, CICA, CHRC, CHC Turn E/M audits into informative reports that minimize your compliance risk The government is increasing its scrutiny of physician E/M coding. Conducting your own E/M coding audits is best practice to effectively: Analyze complex code assignment options to select the appropriate code Assign an appropriate E/M code based on documentation in the record Identify opportunities for increased revenue and ways to reduce compliance risks Understand the rules and regulations that apply to E/M services billed to Medicare "Auditing Evaluation and Management Services "is an essential tool to ensure audit success and E/M compliance. This second edition goes beyond the fundamentals of E/M coding and delves into the gray, problematic compliance areas. Author Joe Rivet delivers step-by-step guidance from beginning to end of the E/M audit process. You'll learn how to Select an E/M code, Conduct an entire audit of your E/M services Report your E/M audit findings With this foundation, you'll be well prepared to enhance compliance and identify undercoding, underreporting, overcoding, revenue opportunities, and avenues for documentation improvement. "Auditing Evaluation and Management Services," Second Edition, will help practices enhance existing auditing programs by explaining how to determine accurate E/M error rates and assess risk.You will learn how to: Determine proper E/M code selection Conduct risk assessments Structure audits, using the provided E/M audit tool, and package audits Create provider audit summary reports, practice audit summary reports, missed revenue reports, and an action plan Follow guidelines for facility E/M services and interpret the rules governing E/M services involving residents or fellows (including acceptable and unacceptable documentation) Develop a compliance plan and educate a variety of audiences from physicians to coding staff Take a look at the table of contents E/M Code Categories NEW! Selecting an E/M Code Conducting a Risk Assessment E/M Audit Structure Using an Audit Tool Packaging an Audit Facility E/M Services NEW! Teaching Physician Services NEW! Developing a Compliance Plan Education Techniques NEW! What's new? New chapters devoted to: E/M Code Categories Facility E/M Services Teaching Physicians Education Techniques Who will benefit from this book? Auditors and compliance officers in physician practices and hospitals Health systems that own physician practices Business managers Office managers Practice administrators Coding, billing, and reimbursement managers and staff Earn continuing education credits American Academy of Professional Coders This program has prior approval of the American Academy of Professional Coders (AAPC) for 3 Continuing Education Units. Granting of this approval in no way constitutes endorsement by the Academy of the program, content, or the program sponsor. American Health Information Management Association This program has been approved for 4 continuing education units for use in fulfilling the continuing education requirements of the American Health Information Management Association (AHIMA).Publication Date: 2011-06-01 -
Healthcare Fraud by An invaluable tool equipping healthcare professionals, auditors,and investigators to detect every kind of healthcare fraud According to private and public estimates, billions of dollarsare lost per hour to healthcare waste, fraud, and abuse. Amust-have reference for auditors, fraud investigators, andhealthcare managers, Healthcare Fraud, Second Editionprovides tips and techniques to help you spot?andprevent?the "red flags" of fraudulent activity within yourorganization. Eminently readable, it is your "go-to" resource,equipping you with the necessary skills to look for and deal withpotential fraudulent situations. Includes new chapters on primary healthcare, secondaryhealthcare, information/data management and privacy, damages/riskmanagement, and transparency Offers comprehensive guidance on auditing and fraud detectionfor healthcare providers and company healthcare plans Examines the necessary background that internal auditors shouldhave when auditing healthcare activities Managing the risks in healthcare fraud requires an understandingof how the healthcare system works and where the key risk areasare. With health records now all being converted to electronicform, the key risk areas and audit process are changing. ReadHealthcare Fraud, Second Edition and get the valuableguidance you need to help combat this critical problem.Publication Date: 2012-05-01
