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| 090 | ▼a 658.4038 ▼b K55i | |
| 100 | 1 | ▼a Kinney, William R. |
| 245 | 1 0 | ▼a Information quality assurance and internal control for management decision making / ▼c William R. Kinney, Jr. |
| 260 | ▼a Boston : ▼b Irwin/McGraw-Hill, ▼c 2000. | |
| 300 | ▼a xxi, 335 p. : ▼b ill. ; ▼c 24 cm. | |
| 500 | ▼a Supplementary materials which accompany the text: instructor's resource manual, test bank, Web site. | |
| 504 | ▼a Includes bibliographical references and index. | |
| 650 | 0 | ▼a Management information systems ▼x Auditing. |
| 650 | 0 | ▼a Decision making. |
소장정보
| No. | 소장처 | 청구기호 | 등록번호 | 도서상태 | 반납예정일 | 예약 | 서비스 |
|---|---|---|---|---|---|---|---|
| No. 1 | 소장처 세종학술정보원/사회과학실(4층)/ | 청구기호 658.4038 K55i | 등록번호 151081566 (1회 대출) | 도서상태 대출가능 | 반납예정일 | 예약 | 서비스 |
컨텐츠정보
책소개
This new text reflects Bill Kinney's experience on the special committee of assurance services, The Elliot Committee. The book is not designed to train students to be auditors. Instead, it has a strategic orientation and is intended for future managers, bankers, investment bankers, analysts, investors, IT consultants, and practicing CPAs. It is unique in that it builds upon related courses in finance, strategy, operations management, information technology, and financial and managerial accounting. There are two broad objectives of the book: 1. To introduce business students to the use of auditors and internal control to run a business better by lowering the costs of capital, production and distribution. 2. To assist accounting students by integrating their knowledge of financial and managerial accounting, information technology, and business strategy with the role of professional assurers.
정보제공 :
목차
CONTENTS Chapter 1 Introduction and Overview = 1 About This Book = 2 An Example : LJ Appliances, Inc. = 3 Informing Management = 4 Informing Others = 5 Complying with Contracts, Laws, and Regulations = 6 Real-World Conditions, Information, and Decisions = 6 Assurance Services and Internal Control in Business = 9 Assurance Services = 9 Internal Control = 10 Assurance Services and Information Quality = 11 Two Examples : George's Electronic Security Corp. and RJR Nabisco Holding, Inc. = 14 George's Electronic Security Corp. = 14 RJR Nabisco Holding, Inc. = 15 Information Assurance Demands and Contracts = 17 Information Assurance Demands = 17 Assurance Employment Contracts = 18 Summary = 22 Organization of the Book = 22 Case 1 : Meena's Pearl Dock = 23 SECTION Ⅰ INFORMING YOURSELF Chapter 2 Business Measurement Systems : Information Relevance = 25 Decisions Using Accounting Information = 26 Strategic Environment = 26 Operating Environment : Business Decision Model = 27 A Model of the Firm, Its Business Processes, and the Business Measurement System = 30 Core Processes = 30 Support Services = 30 Business Measurement System = 32 Systems Intergration : Enterprisewide Software = 33 The Accounting System as an Information Model = 37 Relevance Enhancement Services : Decision Relevance Analysis = 41 Context Improvement = 41 Decision-Specific Information = 42 Business Measurement System Design = 47 Disclosure of Information Relevant to Others = 49 Summary = 51 Case 2 : Primo Clothiers, Inc. = 52 Chapter 3 Business Measurement Systems : Information Reliability and Risk Assessment = 55 Decision Making and Risk = 56 Business Decision Model and Risk = 56 Business Risk = 57 An Example : Guiness PLC = 59 Risk Identification and Mitigation = 60 Information Reliability = 62 Quantifying Information Misstatements = 64 Three Examples of Information Risk Mitigation = 65 Risk Mitigation and Reliability Enhancement Methods = 69 Internal Control and Risk Mitigation = 71 Risk Information Reliability Assurance Services = 73 Accounting Information Decomposition as a Risk Assessment Tool = 77 Risk to Outside Directors and Auditors = 79 Summary = 80 Case 3 : Excusez-Moi Flower Express = 81 Chapter 4 Internal Control over Transactions = 87 Internal Control Concepts = 87 What's Included in Internal Control? = 88 How Much Internal Control Is Enough? = 90 ARC Separation Principle = 92 COSO Internal Control Framework = 93 Control Environment = 93 Risk Assessments = 95 Control Activities = 96 Information and Communication = 97 Monitoring = 97 Two Examples : Materials Acquisition and Derivatives = 98 Materials Acquisition = 98 Derivatives = 104 Financial Misstatements : Errors and Fraud = 106 Internal Control Design = 107 Empirical Data on Fraud = 108 Informing Yourself about Internal Control = 109 Internal Auditors = 109 External Auditors = 110 An Internal Information Risk Model = 111 Stringency = 112 Summary = 112 Case 4 : Mamie's Pie Frontier = 113 Chapter 5 Analytical Monitoring : Business Operations Analysis and Account Modeling Procedures = 117 Analytical Monitoring Concepts = 118 Relation of Analytical Monitoring to Internal Information Risk = 121 Business Operations Analysis = 122 Expectations Formation = 122 Data Consistency Analysis = 123 A Business Operations Analysis Example : LJ Appliances = 125 Business Operations Analysis = 126 Data Consistency Analysis = 127 Risk Assessment by Account = 129 Account Modeling Procedures = 129 Judgmental Methods : Fifth Carolina Bancshares, Inc. = 130 Regression Analysis : Chickasaw Sales Corp. = 133 Final Review Monitoring = 137 Summary = 138 Case 5 : Count d' Valeur Chemists Shops = 138 Chapter 6 Detailed Monitoring : Tests of Controls, Transactions, and Balances = 145 Detailed Monitoring Concepts = 145 Accounting Considerations = 146 Auditing Procedures = 147 An Example : LJ Appliances' Inventory and Cost of Sales = 149 Detailed Tests of Transactions and Balances = 149 Detailed Tests of Controls = 151 Auditing Computer Input and Processing = 153 Auditing Recorded Accounting Output = 156 Generalized Audit Software = 157 Audit Sampling Concepts = 159 How Much Detailed Monitoring Is Enough? = 159 Which Items Should Be Audited? = 161 When Should Sample Items Be Selected? = 161 What to Do with Sample Results? = 162 Auditing Accounting Allocations and Accounting Estimates = 163 Integrating Information Processing Risk and Monitoring Failure Risk = 164 Summary = 165 Case 6 : Jeff's Designs, Inc. = 166 SECTION Ⅱ INFORMING OTHERS Chapter 7 Informing Outsiders : Management Assertions and Independent Certification = 169 Informing Outsiders through Voluntary Assertions = 169 Independent Assurers and Certifiable Assertions = 170 Some Examples of Value-Adding Certification of Management Assertions = 172 What Do Financial Statement Audits Require of Management and Auditors? = 176 Auditor's Responsibilities = 178 Management's Responsibilities = 178 What Does the Financial Statement Auditor Do? = 182 Auditors' Reports on Financial Statements = 182 Materiality and Reasonable Assurance = 184 What's in It for the Auditor? = 187 The Engagement Risk Approach = 188 Auditor's Business Risk = 190 Client Business Risk = 192 Audit Risk = 192 Integration = 192 Summary = 193 Case 7 : Northern Frontier Parks, Inc. = 194 Chapter 8 Financial Statement Audits, Adjustments, and Disclosures = 199 The Role of Generally Accepted Auditing Standards = 199 The Audit Risk Model = 201 Relation lo Engagement Risk = 202 Audit Planning Overview = 203 Occurrence Risk Assessment = 203 Combining Occurrence Risks = 206 Applying the Audit Risk Model to Limit Detection Risk = 207 Examples of OR Assessments and Audit Test Planning = 210 Evaluating Audit Results = 213 Account Level Evaluation = 213 Financial Statement Level Evaluation = 215 Practical Considerations Regarding Adjustments of Audit Differences = 219 Incentives = 219 What Do You Get from a Financial Statement Audit? = 220 Adjustments Waived = 221 Management Discretion : The Case of IBM Corp. = 222 Will Your Auditor "Turn in" You or Your Employees? = 223 Summary = 223 Appendix A : Audit Risk for Financial Statement Users = 225 Appendix B : How Much Adjustment Is Enough－in Pictures = 227 Case 8 : Precision Vision Corporation = 230 Chapter 9 Auditors' Reports and Their Interpretation = 233 Financial Statement Assertions／Disclosures and Audit Report Modification = 233 Financial Statement Footnote Disclosure Criteria = 234 FASB = 235 AICPA = 238 SEC = 239 The Rules for Audit Report Modifications = 239 Auditing Defects = 239 Accounting Defects = 242 Unusual Circumstances = 243 Empirical Results : Audit Report Modifications = 250 Accounting Changes = 250 Unusual Conditions = 251 The Auditor's Reporting Incentives and Decision Model = 251 The Auditor's Reporting Decision Model = 253 Summary = 255 Case 9 : World Wide Acquisitions, Inc.(Nudge, Nudge／Wink, Wink) = 256 Chapter 10 Other Certification, Investigation, and Origination Assurance Services = 259 Background Concepts = 260 Attestation Standards = 261 Nonfinancial Statement Certifications = 261 Internal Control = 261 CAP$$WebTrust^SM$$ = 266 Compliance with Laws, Regulations, and Accepted Practices = 267 Forward-Looking Information = 268 Certification Risk Levels = 269 Reviews of Financial Statements = 271 Compilation of Financial Statements = 273 Agreed-Upon Procedures = 273 The CPA as Investigator and Information Source = 274 Investigations = 274 Assurer as Information Source = 276 Summary = 277 Case 10 : Jose's Finance Corporation = 278 SECTION Ⅲ PUBLIC DISCLOSURE LAWS AND REGULATIONS Chapter 11 Regulatory Reporting and Disclosure from Management's Perspective = 281 The U.S. Securities and Exchange Commission = 281 Accounting, Auditing, and Disclosure Standards = 283 "Going Public" = 284 Principal Forms = 285 Listing Requirements of U.S. Stock Exchanges = 287 Independent Directors = 288 Audit Committees = 289 Empirical Results = 292 Capital Formation and Mandated Reporting Environments = 293 Empirical Results = 296 Summary = 300 Case 11 : It's the(Securities) Law = 301 Chapter 12 Legal and Ethical Responsibilities in Public Reporting = 305 Bad Outcomes, Bad Decisions, or Bad Audits? = 305 Responsibilities of Management and Directors = 306 Risk Mitigation by Management and Directors = 306 Responsibilities of Auditors = 309 Common-Law Liability = 309 Statutory Law－Securities Acts Liability = 314 Empirical Results in Litigation = 317 Auditors as a Source of Indemnification = 317 Litigation against Management and Directors = 319 Codes of Professional Conduct = 319 Competence = 322 Trustworthiness = 322 Other Conduct Rules and History = 323 Alternatives and Issues in Independence = 323 Summary = 325 Case 12 : Long-Gone Corp. Shareholders v. Alex and Louis, CPAs = 326 Index = 329