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Auditing and assurance services : an integrated approach/ Alvin A. Arens

Contributor(s): Material type: TextTextPublication details: Harlow : Pearson, c 2024Edition: 18th.edDescription: 922 p.; ill.(some col.) 30 cmISBN:
  • 9781292448985
Subject(s): DDC classification:
  • 657.45 AUD
Contents:
The Demand for Audit and Other Assurance Services The CPA Profession Audit Reports Professional Ethics Legal Liability 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 Assessing Control Risk and Reporting on Internal Controls Overall Audit Strategy and Audit Program – Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions Audit Sampling for Tests of Controls and Substantive Tests of Transactions Completing the Tests in the Sales and Collection Cycle: Accounts Receivable Audit Sampling for Tests of Details of BalancesAudit 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 Audit of the Payroll and Personnel Cycle Audit of the Inventory and Warehousing Cycle Audit of the Capital Acquisition and Repayment Cycle Audit of Cash and Financial Instruments Completing the Audit Other Assurance Services Internal and Governmental Financial Auditing and Operational Auditing
Summary: "For core auditing courses. An integrated, up-to-date approach to auditing and assurance services. Auditing and Assurance Services examines the process of conducting an audit from start to finish. The text's primary objective is to illustrate auditing concepts using practical examples and real-world settings. Using key real audit decisions as their foundation, students will be able to successfully conduct an audit according to a financial reporting framework."-- Provided by publisher
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Item type Current library Home library Call number Copy number Status Barcode
Book Mzumbe University Main Campus Library Mzumbe University Main Campus Library 657.45 AUD (Browse shelf(Opens below)) 1 Available 0087767
Book Mzumbe University Main Campus Library Mzumbe University Main Campus Library 657.45 AUD (Browse shelf(Opens below)) 2 Available 0087768
Book Mzumbe University Main Campus Library Mzumbe University Main Campus Library 657.45 AUD (Browse shelf(Opens below)) 3 Available 0087769
Total holds: 0

Includes reference and index


The Demand for Audit and Other Assurance Services
The CPA Profession
Audit Reports
Professional Ethics
Legal Liability
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
Assessing Control Risk and Reporting on Internal Controls
Overall Audit Strategy and Audit Program – Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions
Audit Sampling for Tests of Controls and Substantive Tests of Transactions
Completing the Tests in the Sales and Collection Cycle: Accounts Receivable
Audit Sampling for Tests of Details of BalancesAudit 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
Audit of the Payroll and Personnel Cycle
Audit of the Inventory and Warehousing Cycle
Audit of the Capital Acquisition and Repayment Cycle
Audit of Cash and Financial Instruments
Completing the Audit
Other Assurance Services
Internal and Governmental Financial Auditing and Operational Auditing

"For core auditing courses. An integrated, up-to-date approach to auditing and assurance services. Auditing and Assurance Services examines the process of conducting an audit from start to finish. The text's primary objective is to illustrate auditing concepts using practical examples and real-world settings. Using key real audit decisions as their foundation, students will be able to successfully conduct an audit according to a financial reporting framework."-- Provided by publisher

eng.

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