Overview

For core courses in auditing. An integrated, up-to-date approach to auditing and assurance services Comprehensive and up-to-date, including discussion of new standards, codes, and concepts, Auditing and Assurance Services: An Integrated Approach presents an integrated approach to auditing that details the process from start to finish. Based on the authors’ belief that the fundamental concepts of auditing centre on the nature and amount of evidence that auditors should gather in specific engagements, 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 can successfully conduct an audit according to a financial reporting framework.

Full Product Details

Author:   Randal Elder ,  Mark Beasley ,  Chris Hogan ,  Alvin Arens
Publisher:   Pearson Education Limited
Imprint:   Pearson Education Limited
Edition:   17th edition
Dimensions:   Width: 21.50cm , Height: 3.00cm , Length: 27.50cm
Weight:   1.650kg
ISBN:  

9781292311982

ISBN 10:   1292311983
Pages:   888
Publication Date:   24 September 2019
Audience:   College/higher education ,  Professional and scholarly ,  Tertiary & Higher Education ,  Professional & Vocational
Replaced By:   9781292448985
Format:   Paperback
Publisher's Status:   Active
Availability:   In Print  
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Table of Contents

PART 1: THE AUDITING PROFESSION 1. The Demand for Audit and Other Assurance Services 2. The CPA Profession 3. Audit Reports 4. Professional Ethics 5. Legal Liability PART 2: THE AUDIT PROCESS 6. Audit Responsibilities and Objectives 7. Audit Evidence 8. Audit Planning and Materiality 9. Assessing the Risk of Material Misstatement 10. Assessing and Responding to Fraud Risks 11. Internal Control and Coso Framework 12. Assessing Control Risk and Reporting on Internal Controls 13. Overall Audit Strategy and Audit Program PART 3: APPLICATION OF THE AUDIT PROCESS TO THE SALES AND COLLECTION CYCLE 14. Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions 15. Audit Sampling for Tests of Controls and Substantive Tests of Transactions 16. Completing the Tests in the Sales and Collection Cycle: Accounts Receivable 17. Audit Sampling for Tests of Details of Balances PART 4: APPLICATION OF THE AUDIT PROCESS TO OTHER CYCLES 18. Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable 19. Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts 20. Audit of the Payroll and Personnel Cycle 21. Audit of the Inventory and Warehousing Cycle 22. Audit of the Capital Acquisition and Repayment Cycle 23. Audit of Cash and Financial Instruments PART 5: COMPLETING THE AUDIT 24. Completing the Audit PART 6: OTHER ASSURANCE AND NONASSURANCE SERVICES 25. Other Assurance Services 26. Internal and Governmental Financial Auditing and Operational Auditing

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