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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