Auditing and Assurance Services 14th Edition

by: Alvin A. Arens – Randal J. Elder – Mark S. Beasley

ISBN-10: 0132575957

ISBN-13: 9780132575959

Edition: 14
Released:2011-03-27

Hardcover: 872 pages
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目录
Part 1:The Auditing Profession
Chapter 1:The Demand for Audit and Other Assurance Services
Chapter 2:The CPA Profession
Chapter 3:Audit Reports
Chapter 4:Professional Ethics
Chapter 5:Legal Liability
Part 2:The Audit Process
Chapter 6:The CPA Profession
Chapter 7:Audit Evidence
Chapter 8:Audit Planning and Analytical Procedures
Chapter 9:Materiality and Risk
Chapter 10:Section 404 Audits of Inteal Control and Control Risk
Chapter 11:Fraud Auditing
Chapter 12:The Impact of Information Technology on the Audit Process
Chapter 13:Overall Audit Plan and Audit Program
Part 3:Application of the Audit Process to the Sales and Collection Cycle
Chapter 14:Audit of the Sales and Collection Cycle:Tests of Controls and Substantive Tests of Transactions
Chapter 15:Audit Sampling for Tests of Controls and Substantive Tests of Transactions
Chapter 16:Completing the Tests in the Sales and Collection Cycle:Accounts Receivable
Chapter 17:Audit Sampling for Tests of Details of Balances
Part 4:Application of the Audit Process to Other Cycles
Chapter 18:Audit of the Acquisition and Payment Cycle:Tests of Controls and Substantive Tests of Transactions, and Accounts Payable
Chapter 19:Completing the Tests in the Acquisition and Payment Cycle:Verification of Selected Accounts
Chapter 20:Audit of the Payroll and Personnel Cycle
Chapter 21:Audit of the Inventory and Warehousing Cycle
Chapter 22:Audit of the Capital Acquisition and Repayment Cycle
Chapter 23:Audit of Cash Balances
Part 5:Completing the Audit
Chapter 24:Completing the Audit
Part 6:Completing the Audit
Chapter 25:Other Assurance Services
Chapter 26:Inteal and Govemental Financial Auditing and Operational Auditing

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