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AUDITING AND ASSURANCE SERVICES GOOBAL EDITION


ARENS A. ELDER R. BEASLEY M.

wydawnictwo: PEARSON, 2011, wydanie XIV

cena netto: 374.30 Twoja cena  355,59 zł + 5% vat - dodaj do koszyka

Comprehensive integration of the fundamental auditing concepts.

This title is a Pearson Global Edition. The Editorial team at Pearson has worked closely with educators around the world to include content which is especially relevant to students outside the United States.

Auditing and Assurance Services: An Integrated Approach presents an integrated concepts approach that shows students the auditing process from start to finish. This text prepares students for real-world audit decision making by using illustrative examples of key audit decisions, with an emphasis on audit planning, risk assessment processes and collecting and evaluating evidence in response to risks.


Table of Contents

 

Part 1: The Profession of Auditing

Chapter 1 The Assurance Services Market

Chapter 2 The Audit Standards Setting Process

Chapter 3 Audit Reports

Chapter 4 Legal Liability Considerations for Auditors

Chapter 5 Ethics and the Audit Profession

 

Part 2: The Process of Auditing

Chapter 6 Audit Responsibilities and Objectives

Chapter 7 Nature and Type of Audit Evidence

Chapter 8 Audit Planning

Chapter 9 Considering Materiality and Audit Risk

Chapter 10 Considering Internal Control

Chapter 11 Considering the Risk of Fraud

Chapter 12 Implications of Information Technology for the Audit Process

Chapter 13 Developing the Overall Audit Plan and Audit Program

 

Part 3 Application of the Audit Process to the Revenues and Cash Receipts Cycle

Chapter 14 Audit of the Revenues and Cash Receipts Cycle: Tests of Controls and Substantive Tests of Transactions

Chapter 15 Audit Sampling for Tests of Controls and Substantive Tests of Transactions

Chapter 16 Completing the Tests in the Revenue and Cash Receipts Cycle: Accounts Receivable

Chapter 17 Audit Sampling for Tests of Details of Balances

 

Part 4 Application of the Audit Process to Other Cycles

Chapter 18 Audit of the Purchases and Cash Disbursement Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable

Chapter 19 Completing the Tests in the Purchases and Cash Disbursements Cycle: Verification of Selected Accounts

Chapter 20 Audit of the Inventory and Warehousing Cycle

Chapter 21 Audit of the Payroll and Personnel Cycle

Chapter 22 Audit of the Capital Acquisition and Repayment Cycle

Chapter 23 Audit of Cash Balances

 

Part 5: Completing the Audit

Chapter 24 Audit Completion

 

Part 6: Professional Responsibilities and Other Services

Chapter 25 Other Assurance Services

Chapter 26 Internal and Governmental Financial Auditing and Operational Auditing


872 pages, Paperback with CD-ROM

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