000			03388cam a2200373 i 4500
001			18734281
003			OSt
005			20220317185932.0
008			150807t20172014mau 000 0 eng
010			_a 2015030071
020			_a9780134067360
020			_a0134065824
040			_aDLC _beng _cDLC _erda _dDLC
042			_apcc
050	0	0	_aHF5667 _b.A69 2017
082	0	0	_a657/.45 _223
100	1		_aArens, Alvin A.
245	1	0	_aAuditing and assurance services / _cAlvin 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.
250			_aSixteenth Edition.
264		1	_aBoston : _bPearson, _c[2017]
264		4	_c♭2014
300			_axxiv, 856 pages ; _c29 cm
336			_atext _2rdacontent
337			_aunmediated _2rdamedia
338			_avolume _2rdacarrier
500			_aRevised edition of the authors' Auditing and assurance services, 2014.
505	0		_aPreface -- 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.
520			_aComprehensive 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.
650		0	_aAuditing.
700	1		_aElder, Randal J. _eauthor
700	1		_aBeasley, Mark S. _eauthor
700	1		_aArens, Alvin A. _tAuditing, an integrated approach. _eauthor
942			_2lcc _c29
999			_c297798 _d297798