Auditing Assurance Services and Ethics in Australia 10th Edition Arens Test Bank

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Product Details:

• ISBN-10 ‏ : ‎ 1488609136
• ISBN-13 ‏ : ‎ 978-1488609138
• Author: Alvin Arens (Author)

Auditing, Assurance Services and Ethics in Australia is a confidence-building way of learning the roles and legal responsibilities of a professional auditor.

• This book is suited to a 12 week course
• Designed for undergraduate or postgraduate students seeking professional recognition from associations such as CPA, ICAA, IPA and ACAA.
• Covers essential theory and best practices in auditing in 19 chapters, with references to all recently issued auditing standards and relevant legislation
• Experience planning and completing an audit through stimulating integrated case studies with financial statements included

Table of contents:

• PART 1 The Auditing Profession
• Chapter 1 Demand for audit and assurance services
• Chapter 2 Auditors’ legal environment
• Chapter 3 Audit quality and ethics
• Chapter 4 Audit responsibilities and objectives
• Chapter 5 Audit evidence
• PART 2 The Audit Process: Decisions and Planning
• Chapter 6 Audit planning and documentation
• Chapter 7 Materiality and risk
• Chapter 8 Internal control and control risk
• Chapter 9 Fraud auditing
• Chapter 10 The impact of information technology on the audit process
• Chapter 11 Overall audit plan and audit program
• Chapter 12 Audit of the sales and collection cycle: Tests of controls and substantive tests of transactions
• PART 3 The Audit Process: Application
• Chapter 13 Completing tests in the sales and collection cycle: Accounts receivable
• Chapter 14 Audit sampling
• Chapter 15 Audit of transaction cycles and financial statement balances I
• Chapter 16 Audit of transaction cycles and financial statement balances II
• PART 4 The Audit Process: Completing the Audit
• Chapter 17 Completing the audit
• Chapter 18 Audit reporting
• PART 5 Special Topics
• Chapter 19 Other auditing and assurance engagements

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