Auditing and Assurance Services: An Integrated Approach

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  • Edition: 9th
  • Format: Hardcover
  • Copyright: 2003-01-01
  • Publisher: Pearson College Div
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Supplemental Materials

What is included with this book?


The #1 market-leader now brings two new co-authors (Elder & Beasley) aboard! The new edition is available in two versions, has a new Chapter 8 on "Client Business Risk," a heavy integration of information technology and e-Commerce into every chapter and the assignment material, new streaming videos from the text Web site featuring Al Arens introducing key auditing topics. The package includes new casebooks, new practice sets, a Free case on Enron, new Excel manual, and on-line supplements!"

Table of Contents

Auditing And Public Practice
An Overview of Auditing and Assurance Engagements
The Auditor's Report
Professional Ethics
Legal Liability
The Financial Statement Auditing Process
Audit Responsibilities and Objectives
Audit Evidence
Audit Planning and Documentation
Materiality and Risk
The Study of Internal Control and Assessment of Control Risk
Overall Audit Plan and Audit Program
Application Of The Financial Statement Auditing Process To The Sales And Collection Cycle
Audit Sampling Concepts
Audit of the Sales and Collection Cycle: Tests of Controls
Analytical Review and the Audit of the Sales and Collection Cycle
Completing the Tests in the Sales and Collection Cycle: Accounts Receivable
Application Of The Financial Statement Auditing Process To Other Cycles
Audit of the Payroll and Personnel Cycle
Audit of the Acquisition and Payment Cycle
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 Financial Statement Audit And Offering Other Assurance Services
Completing the Audit
Auditing Automated Information Systems: Special Topics
Assurance Services: Attest Engagements
Assurance Services: Direct Reporting Engagements and Business Advisory Services
Assurance Services: Internal Auditing and Comprehensive Auditing
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