Auditing and Assurance Services In Australia 9th Edition Arens Test Bank

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Product Details:

• ISBN: 9781442539365
• ISBN-10: 9781442539365
• Authors: Alvin A Arens , Peter Best , Greg Shailer , Brenton Fiedler

Auditing, Assurance Services and Ethics by Arens presents an integrated concepts approach that shows students the auditing process from start to finish and encourages critical thinking. Engaging, integrated case studies, extended coverage of key issues and fresh four-colour internals ensure that Arens is the most relevant and comprehensive resource for auditing students available today. This edition incorporates recently issued auditing standards and developments in legislation.

Table of contents:

• PART 1 THE AUDITING PROFESSION
• Chapter 1 Demand for audit and assurance services
• Chapter 2 Auditors’ legal environment
• Chapter 3 Audit quality and ethics
• Chapter 4 Audit responsibilities and objectives
• Chapter 5 Audit evidence
• Part 2 The Audit Process : Decisions and Planning
• Chapter 6 Audit planning and documentation
• Chapter 7 Materiality and risk
• Chapter 8 Internal control and control risk
• Chapter 9 Fraud auditing
• Chapter 10 The impact of information technology on the audit process
• Chapter 11 Overall audit plan and audit program
• Chapter 12 Audit of the sales and collection cycle: tests of controls and substantive tests of transactions
• Part 3 The Audit Process : Application 
• Chapter 13 Completing the tests in the sales and collection cycle: accounts receivable
• Chapter 14 Audit sampling
• Chapter 15 Audit of transaction cycles and financial balance statements I
• Chapter 16 Audit of transaction cycles and financial balance statements II
• Part 4 The Audit Process : Completing the Audit 
• Chapter 17 Completing the audit
• Chapter 18 Audit reporting
• Part 5 Special Topics
• Chapter 19 Other assurance engagements and environments

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