Auditing and assurance services: an integrated approach /
Alvi n A. Arens, Randal J. Elder, Mark S. Beasley and Chris E. Hogan.
- 16th ed.
- Boston : Pearson, 2017.
- 896 p. ; 29 cm.
Revised edition of the authors' Auditing and assurance services, 201 4.
Preface -- The demand for audit and other assurance services -- The cpa profession -- Audit reports -- Professional ethics -- Legal liabili ty -- Audit responsibilities and objectives -- Audit evidence -- Audit planning and analytical procedures -- Materiality and risk -- Internal control, control risk, and section 404 audits -- Fraud auditing -- The impact of information technology on the audit process -- Overall audit strategy and audit program -- Audit of the sales and collection cycle : tests of controls and substantive tests of transactions -- Audit sampl ing for tests of controls and substantive tests of transactions -- Comp leting the tests in the sales and collection cycle : accounts receivabl e -- Audit sampling for tests of details of balances -- Audit of the ac quisition and payment cycle : tests of controls, substantive tests -- O f transactions, and accounts payable -- Completing the tests in the acq uisition and payment cycle : verification of selected accounts -- Audit of the payroll and personnel cycle -- Audit of the inventory and wareh ousing cycle -- Audit of the capital acquisition and repayment -- Compl eting the audit -- Other assurance services -- Internal and governmenta l financial auditing and operational auditing -- Appendix: ACL installa tion and instructions -- Index.