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Gleim Exam Questions and Explanations
Updates to Auditing and Systems
17-1 Edition, 1st Printing
August, 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, SouthWestern, 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, McGrawHill, 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