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Auditing and Assurance Services

ISBN: 9780136128274 | 0136128270
Edition: 12th
Format: Hardcover
Publisher: Prentice Hall
Pub. Date: 1/1/2008

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SummaryTable of Contents
Arens, 12e teaches the fundamental concepts of auditing, integrates those concepts throughout an audit, and shows the importance of auditing in todays environment Arens integrated concepts approach shows students the auditing process from start to finish. It uses an illustrative example of key audit decisions for a public company (Hillburg Hardware) audit throughout the book, emphasis on audit planning, including risk assessment processes and evaluating internal controls, and collecting and evaluating evidence in response to risks, prepares stu... MORE
The Auditing Profession
The Demand for Audit and Other Assurance Services
The CPA Profession
Audit Reports
Professional Ethics
Legal Liability
The Audit Process
Audit Responsibilities and Objectives
Audit Evidence
Audit Planning and Analytical Procedures
Materiality and Risk... MORE
Section 404 Audits of Internal Control and Control Risk
Fraud Auditing
The Impact of Information Technology on the Audit Process
Overall Audit Plan and Audit Program
Application of the Audit Process to the Sales and Collection Cycle
Audit of the Sales and Collection Cycle: Tests of Controls andSubstantive Tests of Transactions
Audit Sampling for Tests of Controls and Substantive Tests of Transactions
Completing the Tests in the Sales and Collection Cycle: Accounts Receivable
Audit Sampling for Tests of Details of Balances
Application of the Audit Process to Other Cycles
Audit of the Payroll and Personnel Cycle
Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable
Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts
Audit of the Inventory and Warehousing Cycle
Audit of the Capital Acquisition and Repayment Cycle
Audit of Cash Balances
Completing the Audit
Completing the Audit
Other Assurance and Nonassurance Services
Other Assurance Services
Internal and G
Table of Contents provided by Publisher. All Rights Reserved.

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