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

By:

Arens, Alvin A [author]

Contributor(s):

Material type: Text

text

Media type:

unmediated

Carrier type:

volume

ISBN:

0130646202

Subject(s):

Auditing

DDC classification:

657.45 21 A.A.A.

Contents:

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.

Summary: Revised edition of the authors' Auditing and assurance services, 2014.

Average rating: 0.0 (0 votes)

Holdings
Item type	Current library	Collection	Call number	Status	Date due	Barcode
Books	Main library B5	Commerce and business administration ( Accounting )	657.45 A.A.A. (Browse shelf(Opens below))	Available		00002377
Books	Main library B5	Commerce and business administration ( Accounting )	657.45 A.A.A. (Browse shelf(Opens below))	Available		00004598

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.

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