000			02504nam a22003137a 4500
999			_c2597 _d2597
005			20201101143543.0
008			100927s2005 nju||||| |||| 00| 0 eng d
020			_a0131273221 (International ed.)
020			_a0131457349 (alk. paper)
040			_aEG-NcFUE _erda
082	0	4	_222 _a657.45 _bA.A.A
100	1		_aArens, Alvin A. _910640 _eauthor
245	1	0	_aAuditing and assurance services : _ban integrated approach / _cAlvin A. Arens, Randal J. Elder, Mark S. Beasley ; with web content provided by J. Gregory Jenkins.
250			_aTenth edition
264		1	_aUpper Saddle River, N.J. : _bPearson/Prentice Hall, _c[2005]
264		4	_a©2005.
300			_axix, 791 pages : _billustrations (some color) ; _c29 cm.
336			_2rdacontent _atext
337			_2rdamedia _aunmediated
338			_2rdacarrier _avolume
504			_aIncludes bibliographical references and index.
505	0		_aThe 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.
520			_aRevised edition of the authors' Auditing and assurance services, 2014.
650		0	_aAuditing. _910641
700	1		_aElder, Randal J. _910642 _ejoint author
700	1		_aBeasley, Mark S. _910643 _ejoint author
942			_2ddc _cBK