Auditing and assurance services /
Arens, Alvin A.
Auditing and assurance services / Alvin A. Arens, Former PricewaterhouseCoopers, Emeritus Professor, Michigan State University, Randal J. Elder, Syracuse University, Professor, Mark S. Beasley, North Carolina State University, Deloitte Professor of Enterprise Risk Management, Chris E. Hogan, Michigan State University, Professor. - Sixteenth Edition. - xxiv, 856 pages ; 29 cm
Revised edition of the authors' Auditing and assurance services, 2014.
Preface -- The demand for audit and other assurance services -- The cpa profession -- Audit reports -- Professional ethics -- Legal liability -- Audit responsibilities and objectives -- Audit evidence -- Audit planning and analytical procedures -- Materiality and risk -- Internal control, control risk, and section 404 audits -- Fraud auditing -- The impact of information technology on the audit process -- Overall audit strategy and audit program -- Audit of the sales and collection cycle : tests of controls and substantive tests of transactions -- Audit sampling for tests of controls and substantive tests of transactions -- Completing the tests in the sales and collection cycle : accounts receivable -- Audit sampling for tests of details of balances -- Audit of the acquisition and payment cycle : tests of controls, substantive tests -- Of transactions, and accounts payable -- Completing the tests in the acquisition and payment cycle : verification of selected accounts -- Audit of the payroll and personnel cycle -- Audit of the inventory and warehousing cycle -- Audit of the capital acquisition and repayment -- Completing the audit -- Other assurance services -- Internal and governmental financial auditing and operational auditing -- Appendix: ACL installation and instructions -- Index.
9781292147871 9780134067360 0134065824 9781292147987
2015030071
Auditing.
HF5667 / .A69 2017
657.45 / A.A.A
Auditing and assurance services / Alvin A. Arens, Former PricewaterhouseCoopers, Emeritus Professor, Michigan State University, Randal J. Elder, Syracuse University, Professor, Mark S. Beasley, North Carolina State University, Deloitte Professor of Enterprise Risk Management, Chris E. Hogan, Michigan State University, Professor. - Sixteenth Edition. - xxiv, 856 pages ; 29 cm
Revised edition of the authors' Auditing and assurance services, 2014.
Preface -- The demand for audit and other assurance services -- The cpa profession -- Audit reports -- Professional ethics -- Legal liability -- Audit responsibilities and objectives -- Audit evidence -- Audit planning and analytical procedures -- Materiality and risk -- Internal control, control risk, and section 404 audits -- Fraud auditing -- The impact of information technology on the audit process -- Overall audit strategy and audit program -- Audit of the sales and collection cycle : tests of controls and substantive tests of transactions -- Audit sampling for tests of controls and substantive tests of transactions -- Completing the tests in the sales and collection cycle : accounts receivable -- Audit sampling for tests of details of balances -- Audit of the acquisition and payment cycle : tests of controls, substantive tests -- Of transactions, and accounts payable -- Completing the tests in the acquisition and payment cycle : verification of selected accounts -- Audit of the payroll and personnel cycle -- Audit of the inventory and warehousing cycle -- Audit of the capital acquisition and repayment -- Completing the audit -- Other assurance services -- Internal and governmental financial auditing and operational auditing -- Appendix: ACL installation and instructions -- Index.
9781292147871 9780134067360 0134065824 9781292147987
2015030071
Auditing.
HF5667 / .A69 2017
657.45 / A.A.A