Auditing and Assurance Services

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

• ISBN13: 9780130646200
• ISBN10: 0130646202
• Edition: 9th
• Format: Hardcover
• Copyright: 2003-01-01
• Publisher: Pearson College Div

Summary

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

Index

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