01747nam a22001937a 450000500170000000800410001702000180005805000200007610000030009624500920009925000110019126000450020230000350024750000200028250511880030270000210149070000220151170000200153320220630124829.0220629b           ||||| |||| 00| 0 eng d  a9780134067360  aHF5667.A69(16e)    aAuditing and assurance services : an integrated approach /cAlvin S. Arens ... [et al.]  a16 ed.  aBoston :bPearson Education Inc.,c2017.  axxiv, 850 p. :bill. ;c28 cm.  aIncludes index.  aContents : 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.  aElder, Randal J.  aBeasley, Mark S.   aHogan, Chris E.