Auditing and Assurance Services 17th Edition Arens Test Bank

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Auditing and Assurance Services 17th Edition Arens Test Bank.

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Auditing and Assurance Services 17th Edition Arens Test Bank

Product details:

  • ISBN-10 ‏ : ‎ 013517614X
  • ISBN-13 ‏ : ‎ 978-0135176146
  • Author: Alvin A Arens; Randal J Elder; Mark S Beasley; Chris E Hogan

For core courses in auditing.   An integrated, up-to-date approach to auditing and assurance services Comprehensive and up-to-date, including discussion of new standards, codes, and concepts, Auditing and Assurance Services: An Integrated Approach, 17th Edition presents an integrated approach to auditing that details the process from start to finish. Based on the authors’ belief that the fundamental concepts of auditing center on the nature and amount of evidence that auditors should gather in specific engagements, the text’s primary objective is to illustrate auditing concepts using practical examples and real-world settings. Using key real audit decisions as their foundation, students can successfully conduct an audit according to a financial reporting framework.

Table contents:

Part 1 The Auditing Profession

Chapter 1 The Demand for Audit and Other Assurance Services

Chapter 2 The CPA Profession

Chapter 3 Audit Reports

Chapter 4 Professional Ethics

Chapter 5 Legal Liability

Part 2 The Audit Process

Chapter 6 Audit Responsibilities and Objectives

Chapter 7 Audit Evidence

Chapter 8 Audit Planning and Materiality

Chapter 9 Assessing the Risk of Material Misstatement

Chapter 10 Assessing and Responding to Fraud Risks

Chapter 11 Internal Control and COSO Framework

Chapter 12 Assessing Control Risk and Reporting on Internal Controls

Chapter 13 Overall Audit Strategy and Audit Program

Part 3 Application of the Audit Process to the Sales and Collection cycle

Chapter 14 Audit of the Sales and Collection Cycle: Tests of Controls and Substantive

Chapter 15 Audit Sampling for Tests of Controls and Substantive Tests of Transactions

Chapter 16 Completing the Tests in the Sales and Collection Cycle: Accounts Receivable

Chapter 17 Audit Sampling for Tests of Details of Balances

Part 4 Application of the Audit Process to Other Cycles

Chapter 18 Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive

Chapter 19 Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts

Chapter 20 Audit of the Payroll and Personnel Cycle

Chapter 21 Audit of the Inventory and Warehousing Cycle

Chapter 22 Audit of the Capital Acquisition and Repayment Cycle

Chapter 23 Audit of Cash and Financial Instruments

Chapter 24 Completing the Audit

Part 6 Other Assurance and Nonassurance Services

Chapter 25 Other Assurance Services

Chapter 26 Internal and Governmental Financial Auditing and Operational Auditing

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