Auditing and Assurance

By:

Arens, Alvin A

Material type: Text

TextLanguage: English Publication details: United Kingdom Pearson Education 2023Edition: 18th editionISBN:

9781292448985

Subject(s):

DDC classification:

657.45 AUD 2023 AUD 2023

Contents:

Table of Contents PART 1: THE AUDITING PROFESSION The Demand for Audit and Other Assurance Services The CPA Profession Audit ReportsProfessional Ethics Legal Liability PART 2: THE AUDIT PROCESS Audit Responsibilities and Objectives Audit Evidence Audit Planning and Materiality Assessing the Risk of Material Misstatement Assessing and Responding to Fraud Risks Internal Control and Coso Framework Assessing Control Risk and Reporting on Internal Controls Overall Audit Strategy and Audit Program PART 3: APPLICATION OF THE AUDIT PROCESS TO THE SALES AND COLLECTION CYCLE 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 PART 4: APPLICATION OF THE AUDIT PROCESS TO OTHER CYCLES 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 Cycle Audit of Cash and Financial Instruments PART 5: COMPLETING THE AUDIT Completing the Audit PART 6: OTHER ASSURANCE AND NONASSURANCE SERVICES Other Assurance Services Internal and Governmental Financial Auditing and Operational Auditing

Summary: Auditing and Assurance Services examines the process of conducting an audit from start to finish. The text's primary objective is to illustrate auditing concepts using practical examples and real-world settings. Using key real audit decisions as their foundation, students will be able to successfully conduct an audit according to a financial reporting framework. The 18th Edition contains the latest standards and codes as well as new data analysis and sample CPA-style questions to prepare students for the actual exam.

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Holdings
Item type	Current library	Call number	Status	Date due	Barcode
Book	Symbiosis International University, Dubai	657.45 AUD 2023 (Browse shelf(Opens below))	Available		SIU00029

Paperback / softback

Table of Contents
PART 1: THE AUDITING PROFESSION

The Demand for Audit and Other Assurance Services
The CPA Profession
Audit ReportsProfessional Ethics
Legal Liability
PART 2: THE AUDIT PROCESS

Audit Responsibilities and Objectives
Audit Evidence
Audit Planning and Materiality
Assessing the Risk of Material Misstatement
Assessing and Responding to Fraud Risks
Internal Control and Coso Framework
Assessing Control Risk and Reporting on Internal Controls
Overall Audit Strategy and Audit Program
PART 3: APPLICATION OF THE AUDIT PROCESS TO THE SALES AND COLLECTION CYCLE

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
PART 4: APPLICATION OF THE AUDIT PROCESS TO OTHER CYCLES

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 Cycle
Audit of Cash and Financial Instruments
PART 5: COMPLETING THE AUDIT

Completing the Audit
PART 6: OTHER ASSURANCE AND NONASSURANCE SERVICES

Other Assurance Services
Internal and Governmental Financial Auditing and Operational Auditing

Auditing and Assurance Services examines the process of conducting an audit from start to finish. The text's primary objective is to illustrate auditing concepts using practical examples and real-world settings. Using key real audit decisions as their foundation, students will be able to successfully conduct an audit according to a financial reporting framework.

The 18th Edition contains the latest standards and codes as well as new data analysis and sample CPA-style questions to prepare students for the actual exam.

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