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Auditing and Assurance Services

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ISBN-10: 0132575957

ISBN-13: 9780132575959

Edition: 14th 2012 (Revised)

Authors: Alvin A. Arens, Randal J. Elder, Mark S. Beasley, Mark Beasley

List price: $281.20
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Comprehensive integration of the fundamental auditing concepts. Auditing and Assurance Services: An Integrated Approach presents an integrated concepts approach that shows the auditing process from start to finish. This text prepares readers for real-world audit decision making by using illustrative examples of key audit decisions, with an emphasis on audit planning, risk assessment processes and collecting and evaluating evidence in response to risks.
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Book details

List price: $281.20
Edition: 14th
Copyright year: 2012
Publisher: Prentice Hall PTR
Publication date: 3/17/2011
Binding: Hardcover
Pages: 872
Size: 8.00" wide x 11.00" long x 1.25" tall
Weight: 4.180
Language: English

The Auditing Profession
The Demand for Audit and Other Assurance Services
The CPA Profession
Audit Reports
Professional Ethics
Legal Liability
The Audit Process
The CPA Profession
Audit Evidence
Audit Planning and Analytical Procedures
Materiality and Risk
Section 404 Audits of Internal Control and Control Risk
Fraud Auditing
The Impact of Information Technology on the Audit Process
Overall Audit Plan and Audit Program
Application of the Audit Process to the Sales and Collection Cycle
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
Application of the Audit Process to Other Cycles
Audit of the Acquisition and Payment Cycle: Tests of Controls and 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 Cycle
Audit of Cash Balances
Completing the Audit
Completing the Audit
Completing the Audit
Other Assurance Services
Internal and Governmental Financial Auditing and Operational Auditing