Auditing and assurance services : an integrated approach. (Book, 2012) [WorldCat.org]
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Auditing and assurance services : an integrated approach.

Author: Alvin A Arens; Randal J Elder; Mark S Beasley
Publisher: Boston ; London : Pearson, ©2012.
Edition/Format:   Print book : English : 14th ed., Global ed.View all editions and formats
Summary:
Offering coverage of the entire audit process, this text takes students step by step through each audit cycle, then shows how each step relates to the process as a whole. Increased emphasis is placed on e-commerce.
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Details

Document Type: Book
All Authors / Contributors: Alvin A Arens; Randal J Elder; Mark S Beasley
ISBN: 9780273754947 0273754947 9780132620543 0132620545
OCLC Number: 733917613
Notes: Previous edition: 2010.
Includes index.
Includes 1 CD-ROM in pocket at back of book.
Accompanying CD-ROM entitled: ACL desktop 9.
Description: 870 pages, 16 unnumbered pages of plates : illustrations ; 28 cm + 1 CD-ROM (4 3/4 in.)
Contents: The profession of auditing --
The assurance services market --
The audit standard's setting process --
Audit reports --
Legal liability considerations for auditors --
Ethical and the audit profession --
The process of auditing --
Audit responsibilities and objectives --
Nature and type of audit evidence --
Audit planning --
Considering materiality and audit risk --
Considering internal control --
Considering the risk of fraud --
Implications of information technology for the audit process --
Developing the overall audit plan and audit program --
Application of the process to the sales and collection cycle --
Audit of the sales and collection cycle, tests of control and substantive tests of transactions --
Audit sampling for tests of controls and substantive tests of transactions --
Application of the audit process to other cycles --
Completing the audit --
Professional responsibilities and other services.
Other Titles: ACL desktop 9.

Abstract:

Offering coverage of the entire audit process, this text takes students step by step through each audit cycle, then shows how each step relates to the process as a whole. Increased emphasis is placed on e-commerce.

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