000			02301nam a22002777a 4500
999			_c2598 _d2598
005			20201101143836.0
008			100927s1997 nju||||| |||| 00| 0 eng d
020			_a0137238843
040			_aEG-NcFUE _erda
082	0	4	_222 _a657.45 _bA.A.A
100	1		_aArens, Alvin A. _910644 _eauthor
245	1	0	_aAuditing : _ban integrated approach / _cAlvin A. Arens, James K. Loebbecke.
250			_aSeventh edition
264		1	_aUpper Saddle River : _bPrentice Hall, _c1997.
300			_axviii, 823 pages : _billustrations ; _c26 cm.
336			_2rdacontent _atext
337			_2rdamedia _aunmediated
338			_2rdacarrier _avolume
500			_aIncludes index.
505	0		_aPreface -- 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.
520			_aReflects the changes in information technology, incorporates in-text Internet references, and features material on assurance services.
650		0	_aAuditing. _910645
700	1		_aLoebbecke, James K. _910646 _ejoint author
942			_2ddc _cBK