02787cam a2200397 i 4500999001500000001000900015003000400024005001700028008004100045010001700086020001800103020001500121040002400136042000800160050002200168082002600190100002000216245011500236250001800351264003100369264001100400300002200411336002100433337002500454338002300479500007500502505131100577650006001888700002101948700002101969700005501990906004502045942001302090952014302103952014302246  c3711d371118734281OSt20250701101834.0150807t20172014mau           000 0 eng    a  2015030071  a9781292147871  a0134065824  aKyULbengcKyUerda  apcc00aHF5667b.A69 201700aHF 5667 .A73 20172231 aArens, Alvin A.10aAuditing and assurance services /cAlvin A. Arens, Randal J. Elder, Mark S. Beasley, Deloitte , Chris E. Hogan  a16th Edition. 1aBoston :bPearson,c[2017] 4c©2017  axxiv, 896 pages ;  atext2rdacontent  aunmediated2rdamedia  avolume2rdacarrier  aRevised edition of the authors' Auditing and assurance services, 2014.0 aPreface -- 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. 0aAuditing.2AccountingxSchool of Business and Education1 aElder, Randal J.1 aBeasley, Mark S.1 aArens, Alvin A.tAuditing, an integrated approach.  a7bcbccorignewd1eecipf20gy-gencatlg  2lcccLLB  00102lcc40708NFICaKyUCLbKyUCLcGENd2017-02-27g5042.00l2oHF5667 .A69 2017pKYU/2017/6801r2026-03-31s2022-01-11w2017-02-27yLLB  00102lcc40708NFICaKyUCLbKyUCLcGENd2017-02-27g5042.00l3oHF5667 .A69 2017pKYU/2017/6802r2026-03-31s2022-01-08w2017-02-27yLLB