Auditing and Assurance Services : An Integrated Approach

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

• ISBN13: 9780136084730
• ISBN10: 0136084737
• Additional ISBN(s): 9780133081602, 9780135132128
• Edition: 13th
• Format: Hardcover
• Copyright: 2010-01-01
• Publisher: Prentice Hall
• More Book Details
• Purchase Benefits

Summary

An integrated and current approach to auditing. KEY TOPICS: The Auditing Profession; The Audit Process; Application of the Audit Process to the Sales and Collection Cycle; Application of the Audit Process to Other Cycles; Completing the Audit; Other Assurance and Nonassurance Services MARKET: For individuals interested in the auditing, accounting, and consulting fields.

Author Biography

Mark S. Beasley is Deloitte Professor of Enterprise Risk Management at North Carolina State University.

Table of Contents

Preface  xi
The Auditing Profession
The Demand for Audit and Other Assurance Services	p. 3
Learning Objectives	p. 3
Nature of Auditing	p. 4
Distinction Between Auditing and Accounting	p. 6
Economic Demand for Auditing	p. 6
Assurance Services	p. 8
Types of Audits	p. 13
Types of Auditors	p. 15
Certified Public Accountant	p. 17
Summary	p. 18
Essential Terms	p. 18
Review Questions	p. 19
Multiple Choice Questions from CPA Examinations	p. 20
Discussion Questions and Problems	p. 21
Internet Problem 1-1: Sarbanesndash;Oxley Act Internal Control Reporting
Requirements	p. 24
The CPA Profession	p. 25
Learning Objectives	p. 25
Certified Public Accounting Firms	p. 26
Activities of CPA Firms	p. 27
Structure of CPA Firms	p. 28
Sarbanesndash;Oxley Act and Public Company Accounting Oversight
Board	p. 30
Securities and Exchange Commission	p. 31
American Institute of Certified Public Accountants (AICPA)	p. 32
Generally Accepted Auditing Standards	p. 33
Statements on Auditing Standards	p. 36
International Standards on Auditing	p. 37
Quality Control	p. 37
Summary	p. 39
Essential Terms	p. 40
Review Questions	p. 41
Multiple Choice Questions from CPA Examinations	p. 41
Discussion Questions and Problems	p. 43
Internet Problem 2-1: International Auditing and Assurance
Standards Board	p. 44
Audit Reports	p. 45
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