TY  - BOOK
AU  - Arens,Alvin A.
AU  - Elder,Randal J.
AU  - Beasley,Mark S.
TI  - Auditing and assurance services: an integrated approach 
SN  - 9780273754947 (hbk.)
U1  - 657.45 21
PY  - 2012///
CY  - Boston
PB  - Prentice Hall
KW  - Auditing
N1  - 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
ER  -