02581cam a2200385 i 4500 3711 3711 18734281 OSt 20250701101834.0 150807t20172014mau 000 0 eng 2015030071 9781292147871 0134065824 KyUL eng KyU rda pcc HF5667 .A69 2017 HF 5667 .A73 2017 23 Arens, Alvin A. Auditing and assurance services / Alvin A. Arens, Randal J. Elder, Mark S. Beasley, Deloitte , Chris E. Hogan 16th Edition. Boston : Pearson, [2017] ©2017 xxiv, 896 pages ; text rdacontent unmediated rdamedia volume rdacarrier Revised edition of the authors' Auditing and assurance services, 2014. Preface -- 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 analytical procedures -- Materiality and risk -- Internal control, control risk, and section 404 audits -- Fraud auditing -- The impact of information technology on the audit process -- 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 balances -- Audit 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 -- Completing the audit -- Other assurance services -- Internal and governmental financial auditing and operational auditing -- Appendix: ACL installation and instructions -- Index. Auditing. Accounting School of Business and Education Elder, Randal J. Beasley, Mark S. Arens, Alvin A. Auditing, an integrated approach. 7 cbc orignew 1 ecip 20 y-gencatlg lcc LLB 0 0 lcc 0 0 NFIC KyUCL KyUCL GEN 2017-02-27 5042.00 2 HF5667 .A69 2017 KYU/2017/6801 2026-03-31 2022-01-11 2017-02-27 LLB 0 0 lcc 0 0 NFIC KyUCL KyUCL GEN 2017-02-27 5042.00 3 HF5667 .A69 2017 KYU/2017/6802 2026-03-31 2022-01-08 2017-02-27 LLB