Auditing

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Chapter 02 - The Financial Statement Auditing Environment
2-1
Copyright ? 201 4 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill
Education.
Chapter 2
The Financial Statement Auditing Environment
Learning Objectives
Review
Questions
Multiple-
Choice
Questions
Problems
Discussion
Cases
Internet
Assignments/
ACL
Problems
LO  2-1:  Be familiar  with  the
different types of auditors.
1  1 5  24  29
LO  2-2:  Be familiar  with  the
various types of audit, attest, and
assurance  services  offered  by
accounting professionals.
2  1 6,1 7  24  27  29
LO  2-3:  Understand  the
organization of public accounting
firms and the composition of audit
teams.
LO 2-4 : Understand the significant
changes that have taken place in
the auditing  profession over the
past decade.
3,4  1 8
LO 2-5:  Know that management
is  primarily  responsible  for  the
entity ’ s  financial  statements and
understand  the  auditor ’ s
responsibility  for detecting errors,
material fraud, and illegal acts.
5  1 9
LO 2-6: Recognize that an audit is
shaped by the auditee’ s business,
industry,  and  economic
environment.
27
LO  2-7:  Understand  essential
processes  and  components
characteristic  of  most  business
entities.
6,7  20
LO  2-8: Be familiar with a five-
component  model  of  business
processes used  to  organize  an
audit.
7  20
LO 2-9:  Identify and be familiar
with  the major organizations that
affect  the  public  accounting
profession ’ s environment.
8,9,1 0,1 1  21  29,30
LO 2-10 : Understand that auditing
standards are established by both
U.S.  and  international  standard
setters.
22
LO 2-11:  Be familiar with the 1 0
“ generally  accepted  auditing
standards ” and  the  “ principles
underlying  an audit conducted in
accordance with generally accepted
auditing standards. ”
1 2,1 3  23  25,26  27
LO 2-12:  Understand the nature
of auditing standards.

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