Accounting & Auditing Research with RIA Access Card

by Weirich, Thomas R.; Pearson, Thomas C.; Reinstein, Alan

Edition: 6th

ISBN13: 9780324302288

ISBN10: 0324302282

Format: Paperback

Pub. Date: 2004-09-30

Publisher(s): Cengage Learning

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Summary

More user-friendly, interactive, and powerful than ever before, this step-by-step guide to professional research is integrated with a NEW online suite of research tools, tutorials, demos, research cases, and links to accounting and business research sites and standards-setting organizations. Users can test their knowledge and research strategies with NEW, active-learning mid-chapter Practice Exercises and a NEW section of end-of-chapter Exercises in each chapter. Completely updated for the Sarbanes-Oxley Act and principles- and rules-based standard setting. The fraud chapter 10 has been updated for the new SAS 99 fraud auditing standards and explains the AICPA's new anti-fraud program.

Preface	p. X
About the Author	p. XIV
Introduction to Professional Research	p. 1
Learning Objectives	p. 1
What is Research	p. 2
Research Questions	p. 3
Nature of Professional Research	p. 4
Critical Thinking and Effective Communication	p. 5
Economic Consequences of Standards Setting	p. 5
Role of Research in the Accounting Firm	p. 6
Research and the CPA Exam	p. 8
Overview of the Research Process	p. 9
Summary	p. 12
Discussion Questions	p. 12
Research Focus on the CPA Exam	p. 13
Critical Thinking and Effective Writing Skills for the Professional Accountant	p. 19
Learning Objectives	p. 19
Critical Thinking Skills	p. 19
Levels of Thinking	p. 21
Universal Elements of Reasoning	p. 23
An Example of Using Critical Thinking Skills	p. 23
Effective Writing Skills	p. 26
Punctuation Primer	p. 30
Improved Writing Skills Required	p. 30
Writing Effective Client Letters and E-Mails	p. 36
Writing Memos to the File	p. 37
Summary	p. 38
Discussion Questions	p. 38
Exercises	p. 39
Web-Based Professional Research	p. 41
Learning Objectives	p. 41
The Internet	p. 42
Other Business and Accounting Web Sites	p. 51
Internet Dangers Requiring Protective Measures	p. 52
Summary	p. 53
Discussion Questions	p. 53
Exercises	p. 53
The Environment of Accounting Research	p. 55
Learning Objectives	p. 55
The Accounting Environment	p. 55
SEC and the Standard-Setting Environment	p. 56
Financial Accounting Standards Board	p. 57
American Institute of Certified Public Accountants	p. 62
Governmental Accounting Standards Board	p. 63
Other Organizations Influencing Standard Setting	p. 65
Generally Accepted Accounting Principles	p. 68
Reading an Authoritative Pronouncement	p. 73
Summary	p. 77
Discussion Questions	p. 77
Exercises	p. 78
Major Accounting Research Tools	p. 79
Learning Objectives	p. 79
Computerized Research Databases and Tools	p. 79
Using a Database	p. 81
FASB's Financial Accounting Research System (FARS)	p. 82
The Research Process	p. 84
Using FARS to Locate GAAP Authorities	p. 85
Examples for Using FARS Online	p. 87
SEC Accounting for Public Companies	p. 88
SEC Regulations and Beyond	p. 92
GASB's Government Accounting Research System (GARS)	p. 95
Other Sources of Accounting Authorities	p. 96
Cases to Practice Accounting Research	p. 99
Summary	p. 100
Discussion Questions	p. 100
Exercises	p. 101
CPA Exam-Financial Accounting Simulations	p. 102
Other Research Databases and Tools	p. 107
Learning Objectives	p. 107
Westlaw	p. 107
Thomson ONE Banker	p. 115
Thomson Research	p. 116
Other Databases of Interest to Accountants	p. 116
Evaluating Other Databases and Information	p. 121
Miscellaneous Accounting and Research Tools	p. 121
FASB, ACSEC, and EITF Files	p. 122
General Business Research Tools	p. 123
Summary	p. 124
Discussion Questions	p. 124
Exercises	p. 124
Tax Research for Compliance and Tax Planning	p. 127
Learning Objectives	p. 127
Tax Research Goals	p. 127
Tax Research Challenges	p. 128
Tax Research Databases	p. 129
RIA Checkpoint	p. 131
Primary Tax Authorities	p. 132
Steps in Conducting Tax Research	p. 148
Documenting Tax Research	p. 151
AICPA Statements on Standards for Tax Services	p. 153
Summary	p. 153
Discussion Questions	p. 153
Exercises	p. 154
Tax Research on the CPA Exam	p. 157
Assurance Services and Auditing Research	p. 161
Learning Objectives	p. 161
Assurance Services	p. 161
Auditing Standard-Setting Environment	p. 163
Auditing Standard-Setting Process	p. 167
Code of Professional Conduct	p. 176
Auditing in the Public Sector	p. 178
Accounting Services	p. 180
International Auditing	p. 181
Role of Judgment in Auditing and Accounting Research	p. 181
Economic Consequences	p. 182
Summary	p. 182
Discussion Questions	p. 182
Exercises	p. 183
CPA Exam Audit Simulation	p. 184
Refining the Research Process	p. 189
Learning Objectives	p. 189
Method of Conducting Research	p. 189
Lessons Learned and Research on the CPA Exam	p. 202
Remaining Current	p. 205
International Complexities	p. 206
Summary	p. 207
Discussion Questions	p. 207
Exercises	p. 207
Common Abbreviations Used in Accounting, Tax, and Auditing Citations	p. 208
Fraud and Other Investigative Techniques	p. 211
Learning Objectives	p. 211
Definition of Fraud	p. 212
Types of Fraud	p. 213
The Fraud Triangle	p. 213
Overview of a Financial Fraud Examination	p. 216
Business Investigations	p. 221
Computer Technology in Fraud Investigations	p. 222
Fraud Investigation Regulations	p. 230
Summary	p. 230
Discussion Questions	p. 230
Exercises	p. 231
Index	p. 233
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Accounting & Auditing Research with RIA Access Card

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