000			02456nam a2200265 4500
005			20250924120311.0
020			_a9781292448985 _cTZs.170,167/=
040			_aMUL _beng. _eAACR2
082			_a657.45 AUD
245			_aAuditing and assurance services : _ban integrated approach/ _cAlvin A. Arens
250			_a18th.ed.
260			_aHarlow : _bPearson, _cc 2024
300			_a922 p.; _bill.(some col.) _c30 cm.
500			_aIncludes reference and index
505			_a 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
520			_a"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
546			_aeng.
650			_a Accounting
650			_aAuditing
650			_aNegative assurance (Accounting)
700			_aElder, Randal J.
700			_aBeasley, Mark S.
700			_aHogan, Chris E.
942			_cBK
999			_c11149 _d11149