Auditing And Assurance Services An Integrated Approach 15th Edition Arens Solutions Manual

Auditing and Assurance Services 15th Edition Arens Solution Manual

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.

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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