TY  - BOOK
AU  - Arens,Alvin A.
AU  - Loebbecke,James K.
TI  - Auditing: an integrated approach 
SN  - 0137238843
U1  - 657.45 22
PY  - 1997///
CY  - Upper Saddle River
PB  - Prentice Hall
KW  - Auditing
N1  - Includes index; Preface --
1. The Auditing Profession --
2. Audit Reports --
3. Professional Ethics --
4. Legal Liability --
5. Audit Responsibilities and Objectives --
6. Audit Evidence --
7. Audit Planning and Documentation --
8. Materiality and Risk --
9. The Study of Internal Control and Assessment of Control Risk --
10. Overall Audit Plan and Audit Program --
11. Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions --
12. Audit Sampling for Tests of Controls and Substantive Tests of Transactions --
13. Completing the Tests in the Sales and Collection Cycle: Accounts Receivable --
14. Audit Sampling for Tests of Details of Balances --
15. Auditing Complex EDP Systems --
16. Audit of the Payroll and Personnel Cycle --
17. Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable --
18. Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts --
19. Audit of the Inventory and Warehousing Cycle --
20. Audit of the Capital Acquisition and Repayment Cycle --
21. Audit of Cash Balances --
22. Completing the Audit --
23. Other Audit, Attestation Services, and Compilation Engagements --
24. Internal and Governmental Financial Auditing and Operational Auditing --
Index
N2  - Reflects the changes in information technology, incorporates in-text Internet references, and features material on assurance services.


ER  -