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Auditing and assurance services : an integrated approach / Alvin A. Arens, Randal J. Elder and Mark S. Beasley

By: Arens, Alvin A [author]Contributor(s): Elder, Randal J [co-author] | Beasley, Mark S [co-author]Material type: Text

TextPublication details: Boston : Pearson, c2014Edition: Fifteenth EditionDescription: xxi, 841 pages : illustrations ; 29 cmISBN: 9780133125634Subject(s): AUDITINGLOC classification: HF 5667 .A74 2014

Contents:

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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Item type	Current library	Home library	Collection	Shelving location	Call number	Copy number	Status	Date due	Barcode
Books	LRC - Annex II	National University - Manila	Accountancy	General Circulation	GC HF 5667 .A74 2014 (Browse shelf (Opens below))	c.1	Available		NULIB000010322

Includes index.

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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