000			01985cam a2200325 a 4500
999			_c7773 _d7773
001			16955370
005			20210124094759.0
008			110909s2012 maua 001 0 eng
010			_a 2011290262
020			_a9780273754947 (hbk.)
020			_a0273754947 (hbk.)
040			_aDLC _cDLC _erda
082	0	4	_221 _a657.45 _bA.A.A
100	1		_aArens, Alvin A.
245	1	0	_aAuditing and assurance services : _ban integrated approach / _cAlvin A. Arens, Randal J. Elder, Mark S. Beasley.
250			_a14th ed.
260			_aBoston : _bPrentice Hall, _cc2012.
300			_a870 p. : _bcol. ill. ; 29 cm. + _e1 1 computer disc.
336			_2rdacontent _atext
337			_2rdamedia _aunmediated
338			_2rdacarrier _avolume
500			_aIncludes index.
505	0		_a 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.
538			_aSystem requirements for accompanyingCD-ROM: Microsoft Vista Ultimate Edition (SP1); Microsoft Windows XP (SP3).
650		0	_aAuditing.
700	1		_aElder, Randal J.
700	1		_aBeasley, Mark S.
942			_cBK _2ddc