03388cam a2200373 i 4500 18734281 OSt 20220317185932.0 150807t20172014mau 000 0 eng 2015030071 9780134067360 0134065824 DLC eng DLC rda DLC pcc HF5667 .A69 2017 657/.45 23 Arens, Alvin A. Auditing and assurance services / Alvin A. Arens, Former PricewaterhouseCoopers, Emeritus Professor, Michigan State University, Randal J. Elder, Syracuse University, Professor, Mark S. Beasley, North Carolina State University, Deloitte Professor of Enterprise Risk Management, Chris E. Hogan, Michigan State University, Professor. Sixteenth Edition. Boston : Pearson, [2017] ♭2014 xxiv, 856 pages ; 29 cm text rdacontent unmediated rdamedia volume rdacarrier Revised edition of the authors' Auditing and assurance services, 2014. Preface -- 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 -- Completing the audit -- Other assurance services -- Internal and governmental financial auditing and operational auditing -- Appendix: ACL installation and instructions -- Index. 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, this edition’s primary objective is to illustrate auditing concepts using practical examples and real-world settings. The 16th 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. Auditing. Elder, Randal J. author Beasley, Mark S. author Arens, Alvin A. Auditing, an integrated approach. author lcc 29 297798 297798 0 0 lcc 0 0 12 12 20 2022-02-24 40 361.75 0 HF5667 .A69 2017 50000003281432 2022-02-24 00:00:00 c. 1 361.75 2022-02-24 6