Auditing and Assurance Services
An Integrated Approach
11th Edition
Published on 2. June 2005
Book
Hardback
816 pages
978-0-13-186712-3 (ISBN)
Description
For the core Auditing course for accounting majors.
Arens stays ahead of other auditing texts by consistently integrating current developments in the audit profession. Topics appear as they would during the audit planning and execution stage rather than as isolated pieces of information.
Arens stays ahead of other auditing texts by consistently integrating current developments in the audit profession. Topics appear as they would during the audit planning and execution stage rather than as isolated pieces of information.
More details
Edition
11th edition
Language
English
Place of publication
United States
Publishing group
Pearson Education (US)
Target group
Professional and scholarly
Dimensions
Height: 278 mm
Width: 214 mm
Thickness: 34 mm
Weight
1900 gr
ISBN-13
978-0-13-186712-3 (9780131867123)
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 A. Arens | Randal J. Elder | Mark S. Beasley
Auditing and Assurance Services
An Intergrated Approach and ACL Software
Book
05/2007
12th Edition
Prentice Hall
€116.65
Article exhausted; check for reprint
Previous edition
Alvin A. Arens | Mark S. Beasley | Randal J. Elder
Auditing and Assurance Services
United States Edition
Book
05/2004
10th Edition
Pearson
€113.88
Article exhausted; check for reprint
Content
I. THE AUDITING PROFESSION.
1. The Demand for Audit and Assurance Services.
2. The CPA Profession.
3. Audit Reports.
4. Professional Ethics.
5. Legal Liability.
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 and Control Risk.
11. Fraud Detection.
12. The Impact of Information Technology on the Audit Process.
13. Overall Audit Plan and Audit Program.
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.
IV. APPLICATION OF THE AUDIT PROCESS TO OTHER CYCLES.
18. Audit of the Payroll and Personnel Cycle.
19. Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable.
20. Completing the Tests in the Acquisition and Payment Cycle.
21. Audit of the Inventory and Warehousing Cycle.
22. Audit of the Capital Acquisition and Repayment Cycle.
23. Audit of Cash Balances.
V. COMPLETING THE AUDIT.
24. Completing the Audit.
VI. OTHER ASSURANCE AND NON-ASSURANCE SERVICES.
25. Other Audit, Attestation Services, and Compilation Engagements.
26. Internal and Governmental Financial Auditing and Operational Auditing.
1. The Demand for Audit and Assurance Services.
2. The CPA Profession.
3. Audit Reports.
4. Professional Ethics.
5. Legal Liability.
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 and Control Risk.
11. Fraud Detection.
12. The Impact of Information Technology on the Audit Process.
13. Overall Audit Plan and Audit Program.
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.
IV. APPLICATION OF THE AUDIT PROCESS TO OTHER CYCLES.
18. Audit of the Payroll and Personnel Cycle.
19. Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable.
20. Completing the Tests in the Acquisition and Payment Cycle.
21. Audit of the Inventory and Warehousing Cycle.
22. Audit of the Capital Acquisition and Repayment Cycle.
23. Audit of Cash Balances.
V. COMPLETING THE AUDIT.
24. Completing the Audit.
VI. OTHER ASSURANCE AND NON-ASSURANCE SERVICES.
25. Other Audit, Attestation Services, and Compilation Engagements.
26. Internal and Governmental Financial Auditing and Operational Auditing.