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Auditing and Assurance Services, 18th edition

  • Alvin A. Arens, 
  • Randal J. Elder, 
  • Mark S. Beasley, 
  • Chris E. Hogan

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Overview

Hallmark features of this title

  • Core concepts and examples covering financial instruments, SOC reports, preparation services, and auditor judgement emphasize current auditing practices and issues.
  • An international focus teaches students about auditing standards around the world.
  • Concept Checks in every chapter highlight short-answer questions to help students recap content covered within different sections.
  • An annual report and other financial statements for Hillsburg Hardware Company illustrate chapter concepts.
  • A Pinnacle Manufacturing integrated case gives students a better understanding of how the different parts of an audit form the auditing process.
  • Datasets let students perform audit data analytics related to the sales and collection cycle for hypothetical company, JA Tire Manufacturing.

Published by Pearson (June 22nd 2023) - Copyright © 2024

ISBN-13: 9780138103064

Subject: Accounting & Taxation

Category: Auditing

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

  1. Audit Responsibilities and Objectives
  2. Audit Evidence
  3. Audit Planning and Materiality
  4. Assessing the Risk of Material Misstatement
  5. Assessing and Responding to Fraud Risks
  6. Internal Control and Coso Framework
  7. Assessing Control Risk and Reporting on Internal Controls
  8. Overall Audit Strategy and Audit Program

PART 3: APPLICATION OF THE AUDIT PROCESS TO THE SALES AND COLLECTION CYCLE

  1. Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions
  2. Audit Sampling for Tests of Controls and Substantive Tests of Transactions
  3. Completing the Tests in the Sales and Collection Cycle: Accounts Receivable
  4. Audit Sampling for Tests of Details of Balances

PART 4: APPLICATION OF THE AUDIT PROCESS TO OTHER CYCLES

  1. Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable
  2. Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts
  3. Audit of the Payroll and Personnel Cycle
  4. Audit of the Inventory and Warehousing Cycle
  5. Audit of the Capital Acquisition and Repayment Cycle
  6. Audit of Cash and Financial Instruments

PART 5: COMPLETING THE AUDIT

  1. Completing the Audit

PART 6: OTHER ASSURANCE AND NONASSURANCE SERVICES

  1. Other Assurance Services
  2. Internal and Governmental Financial Auditing and Operational Auditing

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