Download Auditing and Assurance Services An Integrated Approach 15th Edition by Arens Elder and Beasley Test Bank

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Table of content:

PART I. THE AUDITING PROFESSION1. The Demand for Audit and Other Assurance Services
2. The CPA Profession
3. Audit reports
4. Professional Ethics
5. Legal Liability
PART II. THE AUDIT PROCESS6. Audit Responsibilities and Objectives
7. Audit Evidence
8. Audit Planning and Analytical Procedures
9. Materiality and Risk
10. Internal Control, Control Risk, and Section 404 Audits
11. Fraud Auditing
12. The Impact of Information Technology on the Audit Process
13. Overall Audit Strategy and Audit Program
PART III. APPLICATION OF THE AUDIT PROCESS TO THE SALES AND COLLECTION CYCLE
14. Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions
15. Audit Sampling for Tests of Controls and Substantive Tests of Transactions
16. Completing the Tests in the Sales and Collection Cycle: Accounts Receivable
17. Audit Sampling for Tests of details of Balances

PART IV. APPLICATION OF THE AUDIT PROCESS TO OTHER CYCLES
18. Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable
19. Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts
20. Audit of the Payroll and Personnel Cycle
21. Audit of the Inventory and Warehousing Cycle
22. Audit of the Capital Acquisition and Repayment
23. Audit of Cash and Financial Instruments

PART V. COMPLETING THE AUDIT
24. Completing the Audit
PART VI. OTHER ASSURANCE AND NONASSURANCE SERVICES
25. Other Assurance Services
26. Internal and Governmental Financial Auditing and Operations Auditing

Product Details:

Language: English
ISBN-10: 0133125637
ISBN-13: 978-0133125634
ISBN-13: 9780133125634
Author: Alvin A. Arens, Randal J. Elder, Mark S. Beasley

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