Essentials of Auditing and Assurance Services

Essentials of Auditing and Assurance Services : An Integrated Approach

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For courses in Auditing.This innovative, easy-to-understand text provides the core auditing concepts (but in a concise edition) of Arens/Elder/Beasley's Auditing and Assurance Services. It offers complete coverage of the entire audit process, taking students step-by-step through each audit cycle, then showing how each step relates to the process as a more

Product details

  • Hardback | 539 pages
  • 220 x 272 x 28mm | 1,419.74g
  • Pearson Education (US)
  • Pearson
  • United States
  • English
  • 0130463035
  • 9780130463036

Table of contents

I. THE AUDITING PROFESSION. 1. Assurance Services and the CPA Profession. 2. Audit Reports. 3. Professional Ethics. 4. Legal Liability. II. THE AUDIT PROCESS. 5. Audit Responsibilities and Objectives. 6. Audit Evidence. 7. Audit Planning and Analytical Procedures. 8. Materiality and Risk. 9. Internal Control and Control Risk. 10. Overall Audit Plan and Audit Program. III. APPLICATION OF THE AUDIT PROCESS TO THE SALES AND COLLECTION CYCLE. 11. Audit of the Sales of Collection Cycle: Test of Controls and Substantive Tests of Transactions. 12. Completing the Tests in the Sales and Collection Cycle: Accounts Receivable. 13. Audit Sampling for Tests of Details of Balances. IV. APPLICATION OF THE AUDIT PROCESS TO OTHER CYCLES. 14. Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable. 15. Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts. 16. Audit of the Inventory and Warehousing Cycle. 17. Audit of Cash Balances. V. COMPLETING THE AUDIT. 18. Completing the more

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