Auditing and Assurance Services – Alvin A. Arens, Randal J. Elder, Mark S. Beasley – 13th Edition

Auditing and : An Integrated Approach presents an integrated concepts approach that shows readers the auditing process from start to finish. This text prepares readers for real-world audit decision making by using illustrative examples of key audit decisions, with an emphasis on audit planning, risk assessment processes and collecting and evaluating evidence in response to risks.

The fourteenth includes coverage of PCAOB Auditing Standards up through AS 15 (the PCAOB’s Risk Assessment Standards) , new standards related to auditor responsibilities related to supplementary information included in statements (SAS Nos. 119 and 120), and the most up-to-date content in the dynamic auditing environment.

PART I. THE AUDITING PROFESSION
1. The Demand for Audit and Other
2. The CPA Profession
3. Audit reports
4. Professional Ethics
5. Legal Liability

PART II. THE AUDIT PROCESS
6. Audit Responsibilities and Objectives
7. Audit Evidence
8. Audit Planning and Analytical Procedures
9. Materiality and Risk
10. Internal , Risk, and Section 404 Audits
11. Fraud Auditing
12. The Impact of Information Technology on the Audit Process
13. Overall Audit Strategy and Audit Program

PART III. OF THE AUDIT PROCESS TO THE SALES AND COLLECTION CYCLE
14. Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions
15. Audit Sampling for Tests of Controls and Substantive Tests of Transactions
16. Completing the Tests in the Sales and Collection Cycle: Accounts Receivable
17. Audit Sampling for Tests of details of Balances

PART IV. APPLICATION OF THE AUDIT PROCESS TO OTHER CYCLES
18. Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable
19. Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts
20. Audit of the Payroll and Personnel Cycle
21. Audit of the Inventory and Warehousing Cycle
22. Audit of the Capital Acquisition and Repayment
23. Audit of Cash and Financial Instruments

PART V. COMPLETING THE AUDIT
24. Completing the Audit

PART VI. OTHER ASSURANCE AND NONASSURANCE SERVICES
25. Other Assurance Services
26. Internal and Governmental Financial Auditing and Operations Auditing

Title: Auditing and Assurance Services: An Integrated Approach
Author: Alvin A. Arens / Mark S. Beasley/ Randal J. Elder
Edition: 13th Edition
ISBN: 0136084737 | 978-0136084730
Type: Solution Manual
Language: English
Corporate Finance
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