000			01816nam a22002177a 4500
005			20220630124829.0
008			220629b ||||| |||| 00| 0 eng d
020			_a9780134067360
050			_aHF5667.A69(16e)
100			_9Arens, Alvin S.
245			_aAuditing and assurance services : an integrated approach / _cAlvin S. Arens ... [et al.]
250			_a16 ed.
260			_aBoston : _bPearson Education Inc., _c2017.
300			_axxiv, 850 p. : _bill. ; _c28 cm.
500			_aIncludes index.
505			_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.
700			_aElder, Randal J.
700			_aBeasley, Mark S.
700			_aHogan, Chris E.
942			_2lcc _cBK
999			_c9048 _d16548