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 :	11 th ed.
Editeur :	Upper Saddle River, N.J. : Prentice Hall
Année de publication :	c2005
Importance :	xvii, 799 p.
Présentation :	illustrations (some color)
Format :	29 cm
ISBN/ISSN/EAN :	978-0-13-186712-3
Note générale :	Includes index.
Langues :	Anglais (eng)
Catégories :	Auditing.
Index. décimale :	HF 5667
Résumé :	The undisputed #1 market leading book continues to be an innovative look at the most current changes and happenings in the auditing profession! Topics appear as they would during the audit planning and execution stage rather than as isolated pieces of information. Fraud detection; integration of Section 404 of the Sarbanes-Oxley Act of 2002 and related SEC and PCAOB rulemakings; internal controls -- Internal Control and Control Risk. For individuals interested in the auditing, accounting, and consulting fields.
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. Section 404 audits of 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.

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  . -  11 th ed. . - Upper Saddle River, N.J. : Prentice Hall, c2005 . - xvii, 799 p. : illustrations (some color) ; 29 cm.
ISBN : 978-0-13-186712-3
Includes index.
Langues : Anglais (eng)

Catégories :	Auditing.
Index. décimale :	HF 5667
Résumé :	The undisputed #1 market leading book continues to be an innovative look at the most current changes and happenings in the auditing profession! Topics appear as they would during the audit planning and execution stage rather than as isolated pieces of information. Fraud detection; integration of Section 404 of the Sarbanes-Oxley Act of 2002 and related SEC and PCAOB rulemakings; internal controls -- Internal Control and Control Risk. For individuals interested in the auditing, accounting, and consulting fields.
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. Section 404 audits of 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.