Test Bank Auditing and Assurance Services An Integrated Approach 13th Global Edition by Alvin A Arens

Test Bank Auditing and Assurance Services An Integrated Approach 13th Global Edition by Alvin A Arens

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Test Bank Auditing and Assurance Services An Integrated Approach 13th Global Edition by Alvin A Arens

Auditing and Assurance Services: An Integrated Approach, 13th Global Edition, presents an integrated concepts approach to auditing that details the 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.

ISBN-10: 0132458934, ISBN-13: 9780132458931
ISBN-10 ‏ : ‎ 7300103863
ISBN-13 ‏ : ‎ 978-7300103860

Alvin A. Arens, Randal J. Elder, Mark S. Beasley

Table of Contents
Part 1: The Auditing Profession
Chapter 1: The Demand for Audit and Other Assurance Services
Chapter 2: The CPA Profession
Chapter 3: Audit Reports
Chapter 4: Professional Ethics
Chapter 5: Legal Liability
Part 2: The Audit Process
Chapter 6: Audit Responsibilities and Objectives
Chapter 7: Audit Evidence
Chapter 8: Audit Planning and Analytical Procedures
Chapter 9: Materiality and Risk
Chapter 10: Internal Control, Control Risk, and Section 404 Audits
Chapter 11: Fraud Auditing
Chapter 12: The Impact of Information Technology on the Audit Process
Chapter 13: Overall Audit Strategy and Audit Program
Part 3: Application of the Audit Process to the Sales and Collection Cycle
Chapter 14: Audit of the Sales and Collection 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 Sales and Collection 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 Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable
Chapter 19: Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts
Chapter 20: Audit of the Payroll and Personnel Cycle
Chapter 21: Audit of the Inventory and Warehousing Cycle
Chapter 22: Audit of the Capital Acquisition and Repayment Cycle
Part 5: Completing the Audit
Chapter 23: Completing the Audit
Chapter 24: Other Assurance Services
Chapter 25: Internal and Operational Auditing