Titre :	Auditing and assurance services : an integrated approach
Type de document :	texte imprimé
Auteurs :	Alvin A. Arens, Auteur ; Mark S. Beasley, Auteur ; Randal J. Elder, Auteur ; James K. Loebbecke, Auteur
Mention d'édition :	10 th ed.
Editeur :	Upper Saddle River, N.J. : Prentice Hall
Année de publication :	c2005
Importance :	xix, 791 p.
Présentation :	Illustration
Format :	28 cm
ISBN/ISSN/EAN :	978-0-13-145734-8
Note générale :	Includes bibliographical references and index.
Langues :	Anglais (eng)
Catégories :	Auditing.
Index. décimale :	HF 5667
Résumé :	For one-semester/two-quarter, Junior/Senior-level courses in Auditing.The undisputed #1 market leading text continues to innovate with the most up-to-date coverage of Sarbanes Oxley, fraud, and changes in the auditing profession!
Note de contenu :	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.

Auditing and assurance services : an integrated approach [texte imprimé] / Alvin A. Arens, Auteur ; Mark S. Beasley, Auteur ; Randal J. Elder, Auteur ; James K. Loebbecke, Auteur  . -  10 th ed. . - Upper Saddle River, N.J. : Prentice Hall, c2005 . - xix, 791 p. : Illustration ; 28 cm.
ISBN : 978-0-13-145734-8
Includes bibliographical references and index.
Langues : Anglais (eng)

Catégories :	Auditing.
Index. décimale :	HF 5667
Résumé :	For one-semester/two-quarter, Junior/Senior-level courses in Auditing.The undisputed #1 market leading text continues to innovate with the most up-to-date coverage of Sarbanes Oxley, fraud, and changes in the auditing profession!
Note de contenu :	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.