Auditing and Assurance Services,9780136128274

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Auditing and Assurance Services

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

Edition:

12th

ISBN13:

9780136128274

ISBN10:

0136128270

Format:

Hardcover

Pub. Date:

1/1/2008

Publisher(s):

Prentice Hall

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This is the 12th edition with a publication date of 1/1/2008.

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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.

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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