Auditing and assurance services : an integrated approach /
Arens, Alvin A.
Auditing and assurance services : an integrated approach / Alvin A. Arens , Randal J. Elder , Mark S. Beasley ; with web content provided by Gregory J. Jenkins. - Ninth edition - xx, 765 pages : illustrations ; 29 cm.
Includes index.
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.
Revised edition of the authors' Auditing and assurance services, 2014.
0130646202
2001058084
Auditing.
657.45 / A.A.A.
Auditing and assurance services : an integrated approach / Alvin A. Arens , Randal J. Elder , Mark S. Beasley ; with web content provided by Gregory J. Jenkins. - Ninth edition - xx, 765 pages : illustrations ; 29 cm.
Includes index.
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.
Revised edition of the authors' Auditing and assurance services, 2014.
0130646202
2001058084
Auditing.
657.45 / A.A.A.