Essentials of Auditing and Assurance Services: An Integrated Approach / Edition 1by Alvin Arens, Randal J. Elder, Mark S. Beasley
Pub. Date: 07/15/2002
Publisher: Prentice Hall
This innovative, easy-to-understand best-seller offers complete coverage of the entire audit process, taking learners step-by-step through each audit cycle, then showing how each step relates to the process as a whole.A five-part organization covers the auditing profession, the audit process, application of the audit process to the sales and collection cycle, application of the audit process to other cycles, and completing the audit.For individuals and firms in need of information on the latest audit technology, current audit practices, and the latest auditing research.
- Prentice Hall
- Publication date:
- Product dimensions:
- 8.50(w) x 10.87(h) x 0.41(d)
Table of Contents
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 ANDCOLLECTION CYCLE.
11. Audit of the Sales of Collection Cycle: Test of Controlsand 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 ofControls, Substantive Tests of Transactions, and Accounts Payable.
15. Completing the Tests in the Acquisition and PaymentCycle: 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.
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