Auditing and Assurance Services – Alvin A. Arens, Randal J. Elder, Mark S. Beasley – 14th Edition

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An integrated and current approach to auditing.

and Assurance 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 environment.

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  • Chapter 1: The Demand for Audit and Other Assurance Services
    Chapter 2: The CPA Profession
    Chapter 3: Audit Reports
    Chapter 4: Professional Ethics
    Chapter 5: Legal Liability
    Chapter 6: The CPA Profession
    Chapter 7: Audit Evidence
    Chapter 8: Audit Planning and Analytical Procedures
    Chapter 9: Materiality and Risk
    Chapter 10: Section 404 Audits of Internal Control and Control Risk
    Chapter 11: Fraud Auditing
    Chapter 12: The Impact of Information Technology on the Audit Process
    Chapter 13: Overall Audit Plan and Audit Program
    Chapter 14: Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions
    Chapter 15: Audit Sampling for Tests of Controls and Substantive Tests of Transactions
    Chapter 16: Completing the Tests in the Sales and Collection Cycle: Accounts Receivable
    Chapter 17: Audit Sampling for Tests of Details of Balances
    Chapter 18: Audit of the Acquisition and Payment Cycle: Tests of Controls and Substantive Tests of Transactions, and Accounts Payable
    Chapter 19: Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts
    Chapter 20: Audit of the Payroll and Personnel Cycle
    Chapter 21: Audit of the Inventory and Warehousing Cycle
    Chapter 22: Audit of the Capital Acquisition and Repayment Cycle
    Chapter 23: Audit of Cash Balances
    Chapter 24: Completing the Audit
    Chapter 25: Other Assurance Services
    Chapter 26: Internal and Governmental Financial Auditing and Operational Auditing
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Fami
Fami
15/08/2021 4:32 pm

It’s good

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