Essentials of Auditing and Assurance Services
An Integrated Approach
Published on 13. August 2002
Book
Hardback
539 pages
978-0-13-046303-6 (ISBN)
Description
For courses in Auditing.
This innovative, easy-to-understand text provides the core auditing concepts (but in a concise edition) of Arens/Elder/Beasley's Auditing and Assurance Services. It offers complete coverage of the entire audit process, taking students step-by-step through each audit cycle, then showing how each step relates to the process as a whole.
This innovative, easy-to-understand text provides the core auditing concepts (but in a concise edition) of Arens/Elder/Beasley's Auditing and Assurance Services. It offers complete coverage of the entire audit process, taking students step-by-step through each audit cycle, then showing how each step relates to the process as a whole.
More details
Language
English
Place of publication
United States
Publishing group
Pearson Education (US)
Target group
Professional and scholarly
Dimensions
Height: 283 mm
Width: 225 mm
Thickness: 25 mm
Weight
1416 gr
ISBN-13
978-0-13-046303-6 (9780130463036)
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
Content
I. THE AUDITING PROFESSION.
1. Assurance Services and the CPA Profession.
2. Audit Reports.
3. Professional Ethics.
4. Legal Liability.
II. THE AUDIT PROCESS.
5. Audit Responsibilities and Objectives.
6. Audit Evidence.
7. Audit Planning and Analytical Procedures.
8. Materiality and Risk.
9. Internal Control and Control Risk.
10. Overall Audit Plan and Audit Program.
III. APPLICATION OF THE AUDIT PROCESS TO THE SALES AND COLLECTION CYCLE.
11. Audit of the Sales of Collection Cycle: Test of Controls and Substantive Tests of Transactions.
12. Completing the Tests in the Sales and Collection Cycle: Accounts Receivable.
13. Audit Sampling for Tests of Details of Balances.
IV. APPLICATION OF THE AUDIT PROCESS TO OTHER CYCLES.
14. Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable.
15. Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts.
16. Audit of the Inventory and Warehousing Cycle.
17. Audit of Cash Balances.
V. COMPLETING THE AUDIT.
18. Completing the Audit.
1. Assurance Services and the CPA Profession.
2. Audit Reports.
3. Professional Ethics.
4. Legal Liability.
II. THE AUDIT PROCESS.
5. Audit Responsibilities and Objectives.
6. Audit Evidence.
7. Audit Planning and Analytical Procedures.
8. Materiality and Risk.
9. Internal Control and Control Risk.
10. Overall Audit Plan and Audit Program.
III. APPLICATION OF THE AUDIT PROCESS TO THE SALES AND COLLECTION CYCLE.
11. Audit of the Sales of Collection Cycle: Test of Controls and Substantive Tests of Transactions.
12. Completing the Tests in the Sales and Collection Cycle: Accounts Receivable.
13. Audit Sampling for Tests of Details of Balances.
IV. APPLICATION OF THE AUDIT PROCESS TO OTHER CYCLES.
14. Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable.
15. Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts.
16. Audit of the Inventory and Warehousing Cycle.
17. Audit of Cash Balances.
V. COMPLETING THE AUDIT.
18. Completing the Audit.