Auditing and assurance services : an integrated approach /
Alvin S. Arens ... [et al.]
- 16 ed.
- Boston : Pearson Education Inc., 2017.
- xxiv, 850 p. : ill. ; 28 cm.
Includes index.
Contents : Part 1 : The auditing profession : The demand for audit and other assurance services -- The CPA profession -- Audit reports -- Professional 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 -- 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 control and substantive tests of transactions -- Audit sample for tests of controls and substantive tests of transactions -- Completing the tests in the sales and collection cycle : accounts receivable -- 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 -- Part 6 : Other assurance and nonassurance services : Other assurance services -- Internal and governmental financial auditing and operational auditing.