Auditing and Assurance Services with ACL Software CD
15th Edition
Published on 25. April 2013
Book
Hardback
864 pages
978-0-13-312563-4 (ISBN)
Description
Directed primarily toward Accounting college/university majors, this text also provides practical content to current and aspiring industry professionals.
Auditing and Assurance Services: An Integrated Approach presents an integrated concepts approach that shows readers 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.
013312956X / 9780133129564 Auditing and Assurance Services and NEW MyAccountingLab with eText -- Access Card Package
Package consists of
0133125637 / 9780133125634 Auditing and Assurance Services
0133127397 / 9780133127393 NEW MyAccountingLab with Pearson eText -- CourseSmart eCode -- for Auditing and Assurance Services
Auditing and Assurance Services: An Integrated Approach presents an integrated concepts approach that shows readers 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.
013312956X / 9780133129564 Auditing and Assurance Services and NEW MyAccountingLab with eText -- Access Card Package
Package consists of
0133125637 / 9780133125634 Auditing and Assurance Services
0133127397 / 9780133127393 NEW MyAccountingLab with Pearson eText -- CourseSmart eCode -- for Auditing and Assurance Services
More details
Edition
15th edition
Language
English
Place of publication
United States
Publishing group
Pearson Education (US)
Target group
College/higher education
Dimensions
Height: 276 mm
Width: 216 mm
Weight
1860 gr
ISBN-13
978-0-13-312563-4 (9780133125634)
Copyright in bibliographic data and cover images is held by Nielsen Book Services Limited or by the publishers or by their respective licensors: all rights reserved.
Schweitzer Classification
Other editions
New editions
Alvin Arens | Randal Elder | Mark Beasley
Auditing and Assurance Services
Book
05/2016
16th Edition
Pearson
€334.05
Article exhausted; check different version
Previous edition
Alvin A. Arens | Randal J. Elder | Mark S. Beasley
Auditing and Assurance Services
Book
06/2011
14th Edition
Pearson
€217.87
Article exhausted; check for reprint
Content
PART I. THE AUDITING PROFESSION
1. The Demand for Audit and Other Assurance Services
2. The CPA Profession
3. Audit reports
4. Professional Ethics
5. Legal Liability
PART II. THE AUDIT PROCESS
6. Audit Responsibilities and Objectives
7. Audit Evidence
8. Audit Planning and Analytical Procedures
9. Materiality and Risk
10. Internal Control, Control Risk, and Section 404 Audits
11. Fraud Auditing
12. The Impact of Information Technology on the Audit Process
13. Overall Audit Strategy and Audit Program
PART III. APPLICATION OF THE AUDIT PROCESS TO THE SALES AND COLLECTION CYCLE
14. Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions
15. Audit Sampling for Tests of Controls and Substantive Tests of Transactions
16. Completing the Tests in the Sales and Collection Cycle: Accounts Receivable
17. Audit Sampling for Tests of details of Balances
PART IV. APPLICATION OF THE AUDIT PROCESS TO OTHER CYCLES
18. Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable
19. Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts
20. Audit of the Payroll and Personnel Cycle
21. Audit of the Inventory and Warehousing Cycle
22. Audit of the Capital Acquisition and Repayment
23. Audit of Cash and Financial Instruments
PART V. COMPLETING THE AUDIT
24. Completing the Audit
PART VI. OTHER ASSURANCE AND NONASSURANCE SERVICES
25. Other Assurance Services
26. Internal and Governmental Financial Auditing and Operations Auditing
1. The Demand for Audit and Other Assurance Services
2. The CPA Profession
3. Audit reports
4. Professional Ethics
5. Legal Liability
PART II. THE AUDIT PROCESS
6. Audit Responsibilities and Objectives
7. Audit Evidence
8. Audit Planning and Analytical Procedures
9. Materiality and Risk
10. Internal Control, Control Risk, and Section 404 Audits
11. Fraud Auditing
12. The Impact of Information Technology on the Audit Process
13. Overall Audit Strategy and Audit Program
PART III. APPLICATION OF THE AUDIT PROCESS TO THE SALES AND COLLECTION CYCLE
14. Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions
15. Audit Sampling for Tests of Controls and Substantive Tests of Transactions
16. Completing the Tests in the Sales and Collection Cycle: Accounts Receivable
17. Audit Sampling for Tests of details of Balances
PART IV. APPLICATION OF THE AUDIT PROCESS TO OTHER CYCLES
18. Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable
19. Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts
20. Audit of the Payroll and Personnel Cycle
21. Audit of the Inventory and Warehousing Cycle
22. Audit of the Capital Acquisition and Repayment
23. Audit of Cash and Financial Instruments
PART V. COMPLETING THE AUDIT
24. Completing the Audit
PART VI. OTHER ASSURANCE AND NONASSURANCE SERVICES
25. Other Assurance Services
26. Internal and Governmental Financial Auditing and Operations Auditing