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. - 14th ed. - Boston : Prentice Hall, c2012. - 870 p. : col. ill. ; 29 cm. + 1 1 computer disc.
Includes index.
The profession of auditing --
The assurance services market --
The audit standard's setting process --
Audit reports --
Legal liability considerations for auditors --
Ethical and the audit profession --
The process of auditing --
Audit responsibilities and objectives --
Nature and type of audit evidence --
Audit planning --
Considering materiality and audit risk --
Considering internal control --
Considering the risk of fraud --
Implications of information technology for the audit process --
Developing the overall audit plan and audit program --
Application of the process to the sales and collection cycle --
Audit of the sales and collection cycle, tests of control and substantive tests of transactions --
Audit sampling for tests of controls and substantive tests of transactions --
Application of the audit process to other cycles --
Completing the audit --
Professional responsibilities and other services.
System requirements for accompanyingCD-ROM: Microsoft Vista Ultimate Edition (SP1); Microsoft Windows XP (SP3).
9780273754947 (hbk.) 0273754947 (hbk.)
2011290262
Auditing.
657.45 / A.A.A
Auditing and assurance services : an integrated approach / Alvin A. Arens, Randal J. Elder, Mark S. Beasley. - 14th ed. - Boston : Prentice Hall, c2012. - 870 p. : col. ill. ; 29 cm. + 1 1 computer disc.
Includes index.
The profession of auditing --
The assurance services market --
The audit standard's setting process --
Audit reports --
Legal liability considerations for auditors --
Ethical and the audit profession --
The process of auditing --
Audit responsibilities and objectives --
Nature and type of audit evidence --
Audit planning --
Considering materiality and audit risk --
Considering internal control --
Considering the risk of fraud --
Implications of information technology for the audit process --
Developing the overall audit plan and audit program --
Application of the process to the sales and collection cycle --
Audit of the sales and collection cycle, tests of control and substantive tests of transactions --
Audit sampling for tests of controls and substantive tests of transactions --
Application of the audit process to other cycles --
Completing the audit --
Professional responsibilities and other services.
System requirements for accompanyingCD-ROM: Microsoft Vista Ultimate Edition (SP1); Microsoft Windows XP (SP3).
9780273754947 (hbk.) 0273754947 (hbk.)
2011290262
Auditing.
657.45 / A.A.A