Auditing and assurance services : an integrated approach / Alvin A. Arens, Randal J. Elder, Mark S. Beasley ; with web content provided by J. Gregory Jenkins.

Includes bibliographical references and index.

PART 1: THE AUDITING PROFESSION 1. The Demand for Audit and Other Assurance Services 2. The CPA Profession 3. Audit Reports 4. Professional Ethics 5. Legal Liability PART 2: THE AUDIT PROCESS 6. Audit Responsibilities and Objectives 7. Audit Evidence 8. Audit Planning and Materiality 9. Assessing the Risk of Material Misstatement 10. Assessing and Responding to Fraud Risks 11. Internal Control and Coso Framework 12. Assessing Control Risk and Reporting on Internal Controls 13. Overall Audit Strategy and Audit Program PART 3: APPLICATION OF THE AUDIT PROCESS TO THE SALES AND COLLECTION CYCLE 14. Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions 15. Audit Sampling for Tests of Controls and Substantive Tests of Transactions 16. Completing the Tests in the Sales and Collection Cycle: Accounts Receivable 17. Audit Sampling for Tests of Details of Balances PART 4: APPLICATION OF THE AUDIT PROCESS TO OTHER CYCLES 18. Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable 19. Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts 20. Audit of the Payroll and Personnel Cycle 21. Audit of the Inventory and Warehousing Cycle 22. Audit of the Capital Acquisition and Repayment Cycle 23. Audit of Cash and Financial Instruments PART 5: COMPLETING THE AUDIT 24. Completing the Audit PART 6: OTHER ASSURANCE AND NONASSURANCE SERVICES 25. Other Assurance Services 26. Internal and Governmental Financial Auditing and Operational Auditing