Auditing and Assurance Services 15th Edition Arens Test Bank
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Auditing and Assurance Services 15th Edition Arens Test Bank
Product details:
- ISBN-10 : 0133125637
- ISBN-13 : 978-0133125634
- Author: Chris Hogan
Directed primarily toward Accounting college/university majors, this text also provides practical content to current and aspiring industry professionals.
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.
Auditing and Assurance Services 15th Edition Arens Solutions Manual
Table contents:
PART I INTRODUCTION TO FINANCIAL STATEMENT AUDITING 1
1 An Introduction to Assurance and Financial Statement Auditing 2
2 The Financial Statement Auditing Environment 34
PART II BASIC AUDITING CONCEPTS: RISK ASSESSMENT, MATERIALITY, AND EVIDENCE 77
3 Risk Assessment and Materiality 78
4 Audit Evidence and Audit Documentation 130
5 Audit Planning and Types of Audit Tests 166
6 Internal Control in a Financial Statement Audit 218
7 Auditing Internal Control over Financial Reporting in
PART IV STATISTICAL AND NONSTATISTICAL SAMPLING TOOLS FOR AUDITING 317
8 Audit Sampling: An Overview and Application to Tests of Controls 318
9 Audit Sampling: An Application to Substantive Tests of Account Balances 362
PART V AUDITING BUSINESS PROCESSES 407
10 Auditing the Revenue Process 408
11 Auditing the Purchasing Process 466
12 Auditing the Human Resource Management Process 506
13 Auditing the Inventory Management Process 536
14 Auditing Financing Process: Prepaid Expenses and
15 Auditing Financing Process: Long-Term Liabilities,
16 Auditing Financing Process: Cash and Investments 614
PART VI COMPLETING THE AUDIT AND REPORTING RESPONSIBILITIES 645
17 Completing the Engagement 646
18 Reports on Audited Financial Statements and on Internal Control over Financial Reporting 680
PART VII PROFESSIONAL RESPONSIBILITIES 725
19 Professional Conduct, Independence, and Quality Control 726
20 Legal Liability 778
PART VIII ASSURANCE, ATTESTATION, AND INTERNAL AUDITING SERVICES 825
21 Assurance, Attestation, and Internal Auditing Services 826
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