TY  - BOOK
AU  - 
AU  - Elder, Randal J.
AU  - Beasley, Mark S. 
AU  - Hogan, Chris E.
TI  - Auditing and assurance services : an integrated approach
SN  - 9780134067360
AV  - HF5667.A69(16e) 
PY  - 2017///
CY  - Boston
PB  - Pearson Education Inc.
N1  - 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
ER  -