Auditing and Assurance Services – Alvin A. Arens, Randal J. Elder, Mark S. Beasley – 13th Edition

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and Services: An Integrated Approach presents an integrated concepts approach that shows readers the auditing process from start to finish. This text prepares readers for real-world audit decision making by using illustrative examples of key audit decisions, with an emphasis on audit planning, risk assessment and collecting and evaluating evidence in response to risks.

The fourteenth edition includes coverage of PCAOB Standards up through AS 15 (the PCAOB’s Risk Assessment Standards) , new standards related to auditor responsibilities related to supplementary information included in statements (SAS Nos. 119 and 120), and the most up-to-date content in the dynamic auditing environment.

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  • PART I. 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 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, Control Risk, and Section 404 Audits
    11. Fraud Auditing
    12. The Impact of Information Technology on the Audit Process
    13. Overall Audit Strategy and Audit Program

    PART 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

    PART IV. APPLICATION OF THE AUDIT PROCESS TO OTHER CYCLES
    18. Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable
    19. Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts
    20. Audit of the Payroll and Personnel Cycle
    21. Audit of the Inventory and Warehousing Cycle
    22. Audit of the Capital Acquisition and Repayment
    23. Audit of Cash and Financial Instruments

    PART V. COMPLETING THE AUDIT
    24. Completing the Audit

    PART VI. OTHER ASSURANCE AND NONASSURANCE SERVICES
    25. Other Assurance Services
    26. Internal and Governmental Financial Auditing and Operations Auditing
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