Arens, Alvin A. creator Elder, Randal J. Beasley, Mark S. text mau 2017 2014 16th Edition. monographic eng

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xxiv, 896 pages ; 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. Alvin A. Arens, Randal J. Elder, Mark S. Beasley, Deloitte , Chris E. Hogan Revised edition of the authors' Auditing and assurance services, 2014. Auditing School of Business and Education HF5667 .A69 2017 HF 5667 .A73 2017 Arens, Alvin A. 9781292147871 0134065824 2015030071 KyUL 150807 20250701101834.0 18734281 eng