Auditing and assurance services / Alvin A. Arens, Former PricewaterhouseCoopers, Emeritus Professor, Michigan State University, Randal J. Elder, Syracuse University, Professor, Mark S. Beasley, North Carolina State University, Deloitte Professor of Enterprise Risk Management, Chris E. Hogan, Michigan State University, Professor.
- Sixteenth Edition.
- Boston : Pearson,  , ©2017
xxiv, 856 pages ; 29 cm
The demand for audit and other assurance services
The cpa profession
Audit responsibilities and objectives
Audit planning and analytical procedures
Materiality and risk
Internal control, control risk, and section 404 audits
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
- Revised edition of the authors' Auditing and assurance services, 2014.
- Elder, Randal J.
Beasley, Mark S.
Hogan, Chris E.
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