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E-mail Message: I thought you might be interested in this item at http://www.worldcat.org/oclc/2089744 Title: Auditing, an integrated approach Author: Alvin A Arens; James K Loebbecke Publisher: Englewood Cliffs, N.J. : Prentice-Hall, ©1976. ISBN/ISSN: 0130516988 9780130516985 OCLC:2089744

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Auditing, an integrated approach

Author:	Alvin A Arens; James K Loebbecke
Publisher:	Englewood Cliffs, N.J. : Prentice-Hall, ©1976.
Edition/Format:	Print book : Document Computer File : EnglishView all editions and formats
Summary:	Auditing and Integrated Approach emphasizes the auditor's decision making process to give you the head-start you will need in your careers. Arens and Loebbecke believe the most fundamental concepts in auditing relate to determining the nature and amount of evidence the auditor should accumulate in the unique circumstances of the engagement. If the auditor understands the objectives to be accomplished in a given Read more...
Rating:	(not yet rated) 0 with reviews - Be the first.
Subjects	Auditing. Vérification intégrée. Betriebsprüfung View all subjects
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Additional Physical Format:	Online version: Arens, Alvin A. Auditing, an integrated approach. Englewood Cliffs, N.J. : Prentice-Hall, ©1976 (OCoLC)756420325
Material Type:	Document
Document Type:	Book, Computer File
All Authors / Contributors:	Alvin A Arens; James K Loebbecke Find more information about:
ISBN:	0130516988 9780130516985
OCLC Number:	2089744
Notes:	Includes index.
Description:	xv, 688 pages ; 24 cm
Contents:	An overview of auditing -- The environment of auditing -- The auditor's decision process -- Understanding the client and its business -- The study and evaluation of internal control -- Nature of audit tests -- Working papers -- Audit of the sales and collection cycle -- Determining sample size, using attributes sampling, and selecting the items for testing -- Completing the tests in the sales and collection cycle -- The use of variables sampling in auditing -- The impact of EDP systems on auditing -- Audit of the payroll and personnel cycle -- Audit of the acquisition and payment cycle -- Audit of the acquisition and payment cycle-verification of selected amounts -- Audit of the inventory and warehousing cycle -- Audit of the capital acquisition and repayment cycle -- Audit of cash balances in the bank -- Completing the audit -- Auditor's reports.
Responsibility:	Alvin A. Arens, James K. Loebbecke.

Abstract:

Auditing and Integrated Approach emphasizes the auditor's decision making process to give you the head-start you will need in your careers. Arens and Loebbecke believe the most fundamental concepts in auditing relate to determining the nature and amount of evidence the auditor should accumulate in the unique circumstances of the engagement. If the auditor understands the objectives to be accomplished in a given audit area, the circumstances of the engagement, and the decisions to be made, he/she will be able to determine the appropriate evidence to gather how to evaluate the evidence obtained.

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