Auditing and Assurance Services
An Intergrated Approach and ACL Software: International Edition
12th Edition
Published on 22. November 2007
Book
Paperback/Softback
888 pages
978-0-13-245225-0 (ISBN)
Description
Arens, 12e teaches the fundamental concepts of auditing, integrates those concepts throughout an audit, and shows the importance of auditing in today's environment Arens' integrated concepts approach shows students the auditing process from start to finish. It uses an illustrative example of key audit decisions for a public company (Hillburg Hardware) audit throughout the book, emphasis on audit planning, including risk assessment processes and evaluating internal controls, and collecting and evaluating evidence in response to risks, prepares students for real-world audit decision making. In addition, the best coverage of internal controls on the market helps students keep up-to-date with the current emphasis on testing and reporting on internal controls in today's Sarbanes-Oxley environment. Arens is the most current book in a very dynamic market. The authors continue to provide up to date content, even between editions.
More details
Edition
12th edition
Language
English
Place of publication
United States
Publishing group
Pearson Education (US)
Target group
Professional and scholarly
Dimensions
Height: 276 mm
Width: 215 mm
Thickness: 32 mm
Weight
1846 gr
ISBN-13
978-0-13-245225-0 (9780132452250)
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 Integrated Approach: Global Edition
Book
04/2009
13th Edition
Pearson Education (US)
€68.12
Article exhausted; check for reprint
Content
PART 1 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 2 The Audit Process 6 Audit Responsibilities and Objectives 7 Audit Evidence 8 Audit Planning and Analytical Procedures 9 Materiality and Risk 10 Section 404 Audits of Internal Control and Control Risk 11 Fraud Auditing 12 The Impact of Information Technology on the Audit Process 13 Overall Audit Plan and Audit Program PART 3 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 4 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: Verification of Selected Accounts 21 Audit of the Inventory and Warehousing Cycle 22 Audit of the Capital Acquisition and Repayment Cycle 23 Audit of Cash Balances PART 5 Completing the Audit 24 Completing the Audit PART 6 Other Assurance and Nonassurance Services 25 Other Assurance Services 26 Internal and Governmental Financial Auditing and Operational Auditing