Auditing and assurance services 16th ed.

Author

Additional Author(s)

• Arens, Alvin A.
• Elder, Randal J.
• Beasly, Mark S.
• Hogan, Chris E.

Publisher

Boston: Pearson Education Limited, 2017

Language

English

ISBN

9781292147871

Series

Subject(s)

• ACCOUNTING
• AUDITING
• NEGATIVE ASSURANCE (ACCOUNTING)

Notes

. . Index: p. 888-895

Abstract

For the core auditing course for accounting majors.



An Integrated, Up-to-Date Approach to Auditing and Assurance Services

Comprehensive and up-to-date, including discussion of new standards, codes, and concepts, Auditing and Assurance Services: An Integrated Approach presents an integrated concepts approach to auditing that details the process from start to finish. Based on the author’s belief that the fundamental concepts of auditing center on the nature and amount of evidence that auditors should gather in specific engagements, the text’s primary objective is to illustrate auditing concepts using practical examples and real-world settings.



The Sixteenth Edition remains up-to-date with examples of key real-world audit decisions and an emphasis on audit planning, risk assessment processes, and collecting and evaluating evidence in response to risks.



MyAccountingLab® not included. Students, if MyAccountingLab is a recommended/mandatory component of the course, please ask your instructor for the correct ISBN and course ID. MyAccountingLab should only be purchased when required by an instructor. Instructors, contact your Pearson representative for more information.


MyAccountingLab is an online homework, tutorial, and assessment product designed to personalize learning and improve results. With a wide range of interactive, engaging, and assignable activities, students are encouraged to actively learn and retain tough course concepts.~Publisher Website.

Physical Dimension

Number of Page(s)

896 p.

Dimension

28 cm.

Other Desc.

ill.

Summary / Review / Table of Content

The Demand for Audit and Other Assurance Services
The CPA Profession
Audit reports
Professional Ethics
Legal Liability
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 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
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 Payroll and Personnel Cycle
Audit of the Inventory and Warehousing Cycle
Audit of the Capital Acquisition and Repayment
Audit of Cash and Financial Instruments
Completing the Audit
Other Assurance Services
Internal and Governmental Financial Auditing and Operations Auditing

Exemplar(s)

#	Accession No.	Call Number	Location	Status
1.	02132/16	657.45 Aud	-	Unavailable : Lost
2.	02056/19	S 657.45 Aud	Library - 7th Floor	Available
3.	02057/19	Res 657.45 Aud	Library - 8th Floor	Available
4.	02130/16	S 657.45 Aud	Library - 5th Floor / 1smt	Available