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Auditing and Assurance Services : An Intergrated Approach and ACL Software,9780135132128
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Auditing and Assurance Services : An Intergrated Approach and ACL Software

by
Edition:
13th
ISBN13:

9780135132128

ISBN10:
0135132126
Format:
Nonspecific Binding
Pub. Date:
1/1/2008
Publisher(s):
PEARSON
List Price: $198.66
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Table of Contents

The demand for audit and other assurance servicesp. 3
The CPA professionp. 25
Audit reportsp. 45
Professional ethicsp. 75
Legal liabilityp. 111
Audit responsibilities and objectivesp. 139
Audit evidencep. 171
Audit planning and analytical proceduresp. 207
Materiality and riskp. 247
Section 404 audits of internal control and control riskp. 289
Fraud auditingp. 337
The impact of information technology on the audit processp. 371
Overall audit plan and audit programp. 403
Audit of the sales and collection cycle : tests of controls and substantive tests of transactionsp. 443
Audit sampling for tests of controls and substantive tests of transactionsp. 481
Completing the tests in the sales and collection cycle : accounts receivablep. 525
Audit sampling for tests of details of balancesp. 565
Audit of the payroll and personnel cyclep. 609
Audit of the acquisition and payment cycle : tests of controls, substantive tests of transactions, and accounts payablep. 633
Completing the tests in the acquisition and payment cycle : verification of selected accountsp. 667
Audit of the inventory and warehousing cyclep. 695
Audit of the capital acquisition and repayment cyclep. 727
Audit of cash balancesp. 749
Completing the auditp. 777
Other assurance servicesp. 809
Internal and governmental financial auditing and operational auditingp. 835
ACL installation and instructionsp. 859
Table of Contents provided by Blackwell. All Rights Reserved.


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