Auditing and Assurance Services
12th Edition
Published on 17. May 2007
Book
Hardback
888 pages
978-0-13-612827-4 (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.
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: 221 mm
Width: 283 mm
Thickness: 38 mm
Weight
2072 gr
ISBN-13
978-0-13-612827-4 (9780136128274)
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
€116.84
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
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