Auditing And Assurance Services 14th Edition Arens Test Bank
Product details:
- ISBN-10 : 0132575957
- ISBN-13 : 978-0132575959
- Author: Arens
Auditing and Assurance Services: An Integrated Approach presents an integrated concepts approach that shows readers the auditing process from start to finish. This text prepares readers for real-world audit decision making by using illustrative examples of key audit decisions, with an emphasis on audit planning, risk assessment processes and collecting and evaluating evidence in response to risks.
The fourteenth edition includes coverage of PCAOB Auditing Standards up through AS 15 (the PCAOB’s Risk Assessment Standards) , new standards related to auditor responsibilities related to supplementary information included in financial statements (SAS Nos. 119 and 120), and the most up-to-date content in the dynamic auditing environment.
Table contents:
- The Demand for Audit and Other Assurance Services
- The Public Accounting Profession and Audit Quality
- Professional Ethics and Legal Liability
- Audit Responsibilities and Objectives
- Audit Evidence
- Client Acceptance, Planning, and Materiality
- Assessing the Risk of Material Misstatement
- Internal Control and COSO Framework
- Assessing Control Risk and Designing Tests of Controls
- Develop Risk Response: Audit Strategy and Audit Program
- Audit Sampling Concepts
- Audit of the Revenue Cycle
- Audit of the Acquisition and Payment Cycle
- Audit of the Inventory and Distribution Cycle
- Audit of the Human Resources and Payroll Cycle
- Audit of the Capital Acquisition and Repayment Cycle
- Audit of Cash Balance
- Completing the Audit
- Audit Reports on Financial Statements
- Other Assurance and Nonassurance Services
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