Auditing and assurance services : an intergrated approach / Alvin A. Arens, Randal J. Elder, Mark S. Beasley
By: Arens, Alvin A
Contributor(s): Elder, Randal J. | Beasley, Mark S.Call number: 657.45 A681A 2012 Material type: BookPublisher: Harlow, Essex, England : Pearson, c2012 Edition: 14th ed., Global ed.Description: 870 p. : ill., charts.ISBN: 9780273754947 (pbk.).Subject(s): Auditing
Contents:Notes: Includes CD-ROM disk
Part 1. The profession of auditing. 1, The assurance services market. 2, The audit standards' setting process. 3, Audit reports. 4, Legal liability considerations for auditors. 5, Ethics and the audit profession -- Part 2. The process of auditing. 6, Audit responsibilities and objectives. 7, Nature and type of audit evidence. 8, Audit planning. 9, Considering materiality and audit risk. 10, Considering internal control. 11, Considering the risk of fraud. 12, Implications of information technology for the audit process. 13, Developing the 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 test 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 acquisitions and payment cycle: tests of controls and substantive tests of transactions, and accounts payable. 19, Completing the tests in the acquisitions and payment cycle: verification of selected of selected accounts. 20, Audit of the inventory and warehousing cycle. 21, Audit of the payroll and personnel cycle. 22, Audit of the capital acquisition and repayment cycle. 23, Audit of cash balances -- Part 5. Completing the audit. 24, Audit completion -- Part 6. Professional responsibilities and other services. 25, Other assurance services. 26, Internal and governmental financial auditing and operational auditing -- Appendix: ACL installation and instructions.