000			02581cam a2200385 i 4500
999			_c3711 _d3711
001			18734281
003			OSt
005			20250701101834.0
008			150807t20172014mau 000 0 eng
010			_a 2015030071
020			_a9781292147871
020			_a0134065824
040			_aKyUL _beng _cKyU _erda
042			_apcc
050	0	0	_aHF5667 _b.A69 2017
082	0	0	_aHF 5667 .A73 2017 _223
100	1		_aArens, Alvin A.
245	1	0	_aAuditing and assurance services / _cAlvin A. Arens, Randal J. Elder, Mark S. Beasley, Deloitte , Chris E. Hogan
250			_a16th Edition.
264		1	_aBoston : _bPearson, _c[2017]
264		4	_c©2017
300			_axxiv, 896 pages ;
336			_atext _2rdacontent
337			_aunmediated _2rdamedia
338			_avolume _2rdacarrier
500			_aRevised edition of the authors' Auditing and assurance services, 2014.
505	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.
650		0	_aAuditing. _2Accounting _xSchool of Business and Education
700	1		_aElder, Randal J.
700	1		_aBeasley, Mark S.
700	1		_aArens, Alvin A. _tAuditing, an integrated approach.
906			_a7 _bcbc _corignew _d1 _eecip _f20 _gy-gencatlg
942			_2lcc _cLLB