Auditing and Assurance Services, Global Edition, 17th edition

Published by Pearson (September 17, 2019) © 2020

  • Randal J. Elder The University of North Carolina Greensboro
  • Mark S. Beasley North Carolina State University
  • Chris E. Hogan Michigan State University
  • Alvin A. Arens Michigan State University
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Title overview

For core courses in auditing.

Comprehensive and up-to-date, including discussion of new standards, codes, and concepts, Auditing and Assurance Services: An Integrated Approach presents an integrated approach to auditing that details the process from start to finish. Based on the authors' belief that the fundamental concepts of auditing centre on the nature and amount of evidence that auditors should gather in specific engagements, the text's primary objective is to illustrate auditing concepts using practical examples and real-world settings. Using key real audit decisions as their foundation, students can successfully conduct an audit according to a financial reporting framework.

Table of contents

  • PART 1: THE AUDITING PROFESSION
  • 1. The Demand for Audit and Other Assurance Services
  • 2. The CPA Profession
  • 3. Audit Reports
  • 4. Professional Ethics
  • 5. Legal Liability
  • PART 2: THE AUDIT PROCESS
  • 6. Audit Responsibilities and Objectives
  • 7. Audit Evidence
  • 8. Audit Planning and Materiality
  • 9. Assessing the Risk of Material Misstatement
  • 10. Assessing and Responding to Fraud Risks
  • 11. Internal Control and Coso Framework
  • 12. Assessing Control Risk and Reporting on Internal Controls
  • 13. Overall Audit Strategy and Audit Program
  • PART 3: APPLICATION OF THE AUDIT PROCESS TO THE SALES AND COLLECTION CYCLE
  • 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
  • PART 4: APPLICATION OF THE AUDIT PROCESS TO OTHER CYCLES
  • 18. Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable
  • 19. Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts
  • 20. Audit of the Payroll and Personnel Cycle
  • 21. Audit of the Inventory and Warehousing Cycle
  • 22. Audit of the Capital Acquisition and Repayment Cycle
  • 23. Audit of Cash and Financial Instruments
  • PART 5: COMPLETING THE AUDIT
  • 24. Completing the Audit
  • PART 6: OTHER ASSURANCE AND NONASSURANCE SERVICES
  • 25. Other Assurance Services
  • 26. Internal and Governmental Financial Auditing and Operational Auditing

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