Accounting & Auditing Research: Tools & Strategies Book

	Preface	X
	About the Author	XIV
Chapter 1	Introduction to Professional Research	1
	Learning Objectives	1
	What is Research	2
	Research Questions	3
	Nature of Professional Research	4
	Critical Thinking and Effective Communication	5
	Economic Consequences of Standards Setting	5
	Role of Research in the Accounting Firm	6
	Research and the CPA Exam	8
	Overview of the Research Process	9
	Summary	12
	Discussion Questions	12
Appendix	Research Focus on the CPA Exam	13
Chapter 2	Critical Thinking and Effective Writing Skills for the Professional Accountant	19
	Learning Objectives	19
	Critical Thinking Skills	19
	Levels of Thinking	21
	Universal Elements of Reasoning	23
	An Example of Using Critical Thinking Skills	23
	Effective Writing Skills	26
	Punctuation Primer	30
	Improved Writing Skills Required	30
	Writing Effective Client Letters and E-Mails	36
	Writing Memos to the File	37
	Summary	38
	Discussion Questions	38
	Exercises	39
Chapter 3	Web-Based Professional Research	41
	Learning Objectives	41
	The Internet	42
	Other Business and Accounting Web Sites	51
	Internet Dangers Requiring Protective Measures	52
	Summary	53
	Discussion Questions	53
	Exercises	53
Chapter 4	The Environment of Accounting Research	55
	Learning Objectives	55
	The Accounting Environment	55
	SEC and the Standard-Setting Environment	56
	Financial Accounting Standards Board	57
	American Institute of Certified Public Accountants	62
	Governmental Accounting Standards Board	63
	Other Organizations Influencing Standard Setting	65
	Generally Accepted Accounting Principles	68
	Reading an Authoritative Pronouncement	73
	Summary	77
	Discussion Questions	77
	Exercises	78
Chapter 5	Major Accounting Research Tools	79
	Learning Objectives	79
	Computerized Research Databases and Tools	79
	Using a Database	81
	FASB's Financial Accounting Research System (FARS)	82
	The Research Process	84
	Using FARS to Locate GAAP Authorities	85
	Examples for Using FARS Online	87
	SEC Accounting for Public Companies	88
	SEC Regulations and Beyond	92
	GASB's Government Accounting Research System (GARS)	95
	Other Sources of Accounting Authorities	96
	Cases to Practice Accounting Research	99
	Summary	100
	Discussion Questions	100
	Exercises	101
Appendix	CPA Exam-Financial Accounting Simulations	102
Chapter 6	Other Research Databases and Tools	107
	Learning Objectives	107
	Westlaw	107
	Thomson ONE Banker	115
	Thomson Research	116
	Other Databases of Interest to Accountants	116
	Evaluating Other Databases and Information	121
	Miscellaneous Accounting and Research Tools	121
	FASB, ACSEC, and EITF Files	122
	General Business Research Tools	123
	Summary	124
	Discussion Questions	124
	Exercises	124
Chapter 7	Tax Research for Compliance and Tax Planning	127
	Learning Objectives	127
	Tax Research Goals	127
	Tax Research Challenges	128
	Tax Research Databases	129
	RIA Checkpoint	131
	Primary Tax Authorities	132
	Steps in Conducting Tax Research	148
	Documenting Tax Research	151
	AICPA Statements on Standards for Tax Services	153
	Summary	153
	Discussion Questions	153
	Exercises	154
Appendix	Tax Research on the CPA Exam	157
Chapter 8	Assurance Services and Auditing Research	161
	Learning Objectives	161
	Assurance Services	161
	Auditing Standard-Setting Environment	163
	Auditing Standard-Setting Process	167
	Code of Professional Conduct	176
	Auditing in the Public Sector	178
	Accounting Services	180
	International Auditing	181
	Role of Judgment in Auditing and Accounting Research	181
	Economic Consequences	182
	Summary	182
	Discussion Questions	182
	Exercises	183
Appendix	CPA Exam Audit Simulation	184
Chapter 9	Refining the Research Process	189
	Learning Objectives	189
	Method of Conducting Research	189
	Lessons Learned and Research on the CPA Exam	202
	Remaining Current	205
	International Complexities	206
	Summary	207
	Discussion Questions	207
	Exercises	207
Appendix	Common Abbreviations Used in Accounting, Tax, and Auditing Citations	208
Chapter 10	Fraud and Other Investigative Techniques	211
	Learning Objectives	211
	Definition of Fraud	212
	Types of Fraud	213
	The Fraud Triangle	213
	Overview of a Financial Fraud Examination	216
	Business Investigations	221
	Computer Technology in Fraud Investigations	222
	Fraud Investigation Regulations	230
	Summary	230
	Discussion Questions	230
	Exercises	231
	Index	233