Financial Accounting

Continuous Auditing (Portfolio 5405)

Alexander Kogan

Professor, Department of Accounting & Information

Rutgers University

Miklos Vasarhelyi

KPMG Distinguished Professor of AIS, Director RARC/CARLAB

Rutgers University

J. Donald Warren, Jr.

Assistant Professor

University of Hartford

At a glance

I. Scope, Focus, and Purpose of Portfolio
II. Fair Value Accounting
III. Fair Value Estimation
IV. Fundamentals of Auditing Fair Values
V. Planning
VI. Interim Procedures
VII. Year-End Procedures
VIII. Sources of Evidence
IX. Using an Expert in Auditing Fair Value
X. Auditing Fair Values Associated With Illiquid Markets
XI. Auditing Sensitive Items Applicable to All Industries
XII. Industry Specific Issues

Abstract

Bloomberg Tax Portfolio introduces accountants, auditors, managers, and regulators to the field of continuous auditing.

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