Auditing and Assurance Services

by Arens, Alvin A; Elder, Randal J.; Beasley, Mark

• ISBN13: 9780136128274
• ISBN10: 0136128270
• Edition: 12th
• Format: Hardcover
• Copyright: 2008-01-01
• Publisher: Prentice Hall

Summary

Theundisputed #1 market leading bookcontinues to be an innovative look at the most current changes and happenings in the auditing profession! Topics appear as they would during the audit planning and execution stage rather than as isolated pieces of information.Fraud detection; integration of SECTION 404 of the Sarbanes-Oxley Act of 2002 and related SEC and PCAOB rulemakings; internal controls -- Internal Control and Control Risk.For individuals interested in the auditing, accounting, and consulting fields.

Table of Contents

The Auditing Profession

The Demand for Audit and Other Assurance Services

The CPA Profession

Audit Reports

Professional Ethics

Legal Liability

The Audit Process

Audit Responsibilities and Objectives

Audit Evidence

Audit Planning and Analytical Procedures

Materiality and Risk

Section 404 Audits of Internal Control and Control Risk

Fraud Auditing

The Impact of Information Technology on the Audit Process

Overall Audit Plan and Audit Program

Application of the Audit Process to the Sales and Collection Cycle

Audit of the Sales and Collection Cycle: Tests of Controls andSubstantive Tests of Transactions

Audit Sampling for Tests of Controls and Substantive Tests of Transactions

Completing the Tests in the Sales and Collection Cycle: Accounts Receivable

Audit Sampling for Tests of Details of Balances

Application of the Audit Process to Other Cycles

Audit of the Payroll and Personnel Cycle

Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable

Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts

Audit of the Inventory and Warehousing Cycle

Audit of the Capital Acquisition and Repayment Cycle

Audit of Cash Balances

Completing the Audit

Completing the Audit

Other Assurance and Nonassurance Services

Other Assurance Services

Internal and G

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