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Auditing and assurance services :an integrated approach /

Record Type:	Language materials, printed : Monograph/item
Title/Author:	Auditing and assurance services :Alvin A. Arens, Randal J. Elder and Mark S. Beasley.
Reminder of title:	an integrated approach /
Author:	Arens, Alvin A.,
other author:	Elder, Randal J.,
Published:	Harlow, Essex :Pearson Education Limited,c2017.
Description:	896 p. :ills. ;28 cm.
Notes:	Includes index.
Subject:	Auditing.
ISBN:	9781292147871

Auditing and assurance services :an integrated approach /
Arens, Alvin A.,

Auditing and assurance services :an integrated approach /Alvin A. Arens, Randal J. Elder and Mark S. Beasley. - Sixteenth edition. - Harlow, Essex :Pearson Education Limited,c2017. - 896 p. :ills. ;28 cm. - Always Learning.. - Always learning..

Includes index.

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.

ISBN: 9781292147871Subjects--Topical Terms:

211905
Auditing.

LC Class. No.: HF5667 / .A69 2017

Dewey Class. No.: 657.45

Auditing and assurance services :an integrated approach /
LDR:02057cam 2200241Mi 4500 001 498783
003 OCoLC
005 20170425021403.0
008 170525s2017 enka 001 0 eng d
020 $a 9781292147871
020 $a 1292147873
035 $a (OCoLC)953637449 $z (OCoLC)965509556
035 $a 953637449
040 $a ERD $b eng $e rda $c ERD $d OCLCO $d YDXCP $d OCLCF $d UUM $d TULIB $d OCLCQ $d CEG
049 $a CEGA
050 1 4 $a HF5667 $b .A69 2017
082 0 4 $a 657.45 $2 23
100 1 $a Arens, Alvin A., $e author. $3 762137
245 1 0 $a Auditing and assurance services : $b an integrated approach / $c Alvin A. Arens, Randal J. Elder and Mark S. Beasley.
250 $a Sixteenth edition.
260 $a Harlow, Essex : $b Pearson Education Limited, $c c2017.
300 $a 896 p. : $b ills. ; $c 28 cm.
490 1 $a Always Learning.
500 $a Includes index.
505 0 $a 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.
650 0 $a Auditing. $3 211905
650 0 $a Negative assurance (Accounting) $3 762141
700 1 $a Elder, Randal J., $e author. $3 762138
700 1 $a Beasley, Mark S., $e author. $3 762139
830 0 $a Always learning. $3 762140