000			02636nam a22003614a 4500
999			_c2601 _d2601
001			12591520
005			20201102103314.0
008			011116s2003 njua f 001 0 eng d
010			_a 2001058084
020			_a0130646202
040			_aDLC _cDLC _dDLC _erda
042			_apcc
082	0	0	_a657.45 _221 _bA.A.A.
100	1		_aArens, Alvin A. _910655 _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 Gregory J. Jenkins.
250			_aNinth edition
264		1	_aUpper Saddle River, N.J. : _bPrentice Hall, _c[2003]
264		4	_a©2003.
300			_axx, 765 pages : _billustrations ; _c29 cm.
336			_2rdacontent _atext
337			_2rdamedia _aunmediated
338			_2rdacarrier _avolume
500			_aIncludes 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. _910656
700	1		_aElder, Randal J. _910657 _ejoint author
700	1		_aBeasley, Mark S. _910658 _ejoint author
906			_a7 _bcbc _corignew _d1 _eocip _f20 _gy-gencatlg
942			_2ddc _cBK