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Gleim Exam Questions and ExplanationsUpdates to Auditing and Systems

17-1 Edition, 1st PrintingAugust, 2012

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Appendix A, Cross-References to Auditing Textbooks

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AUDITING TEXTBOOKS

Arens, Elder, and Beasley, Auditing and Assurance Services: An Integrated Approach, Fourteenth Edition, Prentice Hall, Inc., 2011.

Boynton and Johnson, Modern Auditing: Assurance Services and the Integrity of Financial Reporting, Eighth Edition, John Wiley & Sons, Inc., 2005.

Guy, Carmichael, and Whittington, Audit Sampling: An Introduction, Fifth Edition, John Wiley & Sons, Inc., 2001.

Hooks, Auditing and Assurance Services: Understanding the Integrated Audit, First Edition, John Wiley & Sons, Inc., 2010.

Knechel, Salterio, and Ballou, Auditing: Assurance & Risk, Third Edition, South-Western, 2006. Louwers, Ramsay, Sinason, Strawser, and Thibodeau, MP Auditing & Assurance Services, Fourth

Edition, McGraw-Hill, Inc., 2010. Messier, Glover, and Prawitt, Auditing & Assurance Services, Seventh Edition, McGraw-Hill, Inc.,

2009. Messier, Glover, and Prawitt, Auditing & Assurance Services, Eighth Edition, McGraw-Hill, Inc.,

2012. O’Reilly, McDonnell, Winograd, Gerson, and Jaenicke, Montgomery’s Auditing, Twelfth Edition, John

Wiley & Sons, Inc., 1998. Ricchiute, Auditing, Eighth Edition, South-Western, 2005. Rittenberg, Johnstone, and Grambling, Auditing: A Business Risk Approach, Eighth Edition, South-

Western, 2011. Sawyer, Dittenhofer, and Scheiner, Sawyer’s Internal Auditing, Fifth Edition, The Institute of Internal

Auditors, Inc., 2003. Stuart, Auditing and Assurance Services: An Applied Approach, First Edition, McGraw-Hill/Irwin,

2011. Whittington and Pany, MP Principles of Auditing & Assurance Services, Eighteenth Edition, McGraw-

Hill, Inc., 2011.

Copyright © 2012 Gleim Publications, Inc. and/or Gleim Internet, Inc. All rights reserved. Duplication prohibited. www.gleim.com

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Messier, Glover, and Prawitt, Auditing & Assurance Services, Eighth Edition, McGraw-Hill, Inc., 2012.

Part 1: Introduction to Financial Statement Auditing Chapter 1 - An Introduction to Assurance and Financial Statement Auditing - 1.1-1.4 Chapter 2 - The Financial Statement Auditing Environment - 1.2, 1.5, 3.1

Part 2: Audit Planning and Basic Auditing Concepts Chapter 3 - Audit Planning and Types of Audit Tests and Materiality - SU 3, SU 4 Chapter 4 - Risk Assessment - 3.3 Chapter 5 - Evidence and Audit Documentation - SU 10

Part 3: Understanding and Auditing Internal Control Chapter 6 - Internal Control in a Financial Statement Audit - SU 5, SU 8 Chapter 7 - Auditing Internal Control over Financial Reporting - 9.3, 9.4

Part 4: Statistical and Nonstatistical Sampling Tools for Auditing Chapter 8 - Audit Sampling: An Overview and Application to Tests of Controls - 15.1, 15.2 Chapter 9 - Audit Sampling: An Application to Substantive Tests of Account Balances - 15.1, 15.3, 15.4

Part 5: Auditing Business Processes Chapter 10 - Auditing the Revenue Process - SU 6, SU 11 Chapter 11 - Auditing the Purchasing Process - 7.1-7.3, SU 12 Chapter 12 - Auditing the Human Resource Management Process - 7.4, 7.5, 13.5 Chapter 13 - Auditing the Inventory Management Process - 12.2 Chapter 14 - Auditing the Financing/Investing Process: Prepaid Expenses, Intangible Assets, and Property,

Plant and Equipment - 7.6, 13.1 Chapter 15 - Auditing the Financing/Investing Process: Long-Term Liabilities, Stockholders’ Equity, and

Income Statement Accounts - 7.6, 13.3, 13.4 Chapter 16 - Auditing the Financing/Investing Process: Cash and Investments - 11.2, 13.2

Part 6: Completing the Audit and Reporting Responsibilities Chapter 17 - Completing the Audit Engagement - 9.1, 9.2, SU 14 Chapter 18 - Reports on Audited Financial Statements - SU 16, SU 17, SU 19

Part 7: Professional Responsibilities Chapter 19 - Professional Conduct, Independence, and Quality Control - 2.1-2.6 Chapter 20 - Legal Liability - 2.7

Part 8: Assurance, Attestation, and Internal Auditing Services Chapter 21 - Assurance, Attestation, and Internal Auditing Services - 2.8, 2.9, SU 18, SU 19, SU 21

Copyright © 2012 Gleim Publications, Inc. and/or Gleim Internet, Inc. All rights reserved. Duplication prohibited. www.gleim.com