TY  - BOOK
AU  - Arens,Alvin A
AU  - Elder,Randal J
AU  - Beasley,Mark S
TI  - Auditing and assurance services: an integrated approach 
SN  - 9780131457348
AV  - HF5667 .A69 2005
U1  - 657.45 
PY  - 2005///
CY  - Upper Saddle River, N.J.
PB  - Pearson/Prentice Hall
KW  - Auditing
N1  - Includes bibliographical references; 1. The demand for audit and other assurance services -- 2. The CPA profession -- 3. Audit reports -- 4. Professional ethics -- 5. Legal liability -- 6. Audit responsibilities and objectives -- 7. Audit evidence -- 8. Audit planning and analytical procedures -- 9. Materiality and risk -- 10. Internal control and control risk -- 11. Fraud auditing -- 12. The impact of information technology on the audit process -- 13. Overall audit plan and audit program -- 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 -- 18. Audit of the payroll and personnel cycle -- 19. Audit of the acquisition and payment cycle : tests of controls, substantive tests of transactions, and accounts payable -- 20. Completing the tests in the acquisition and payment cycle : verification of selected accounts -- 21. Audit of the inventory and warehousing cycle -- 22. Audit of the capital acquisition and repayment cycle -- 23. Audit of cash balances -- 24. Completing the audit -- 25. Other assurance services -- 26. Internal and governmental financial auditing and operational auditing
ER  -