Secure Checkout

Auditing and Assurance Services, 18th edition

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

Your access includes:

  • Search, highlight, and take notes
  • Easily create flashcards
  • Use the app for access anywhere
  • 14-day refund guarantee

$10.99per month

4-month term, pay monthly or pay $43.96

Looking for your MyLab or Mastering eTextbook? Find it hereOpens in an new tab

Learn more, spend less

  • Special partners and offers

    Enjoy perks from special partners and offers for students

  • Find it fast

    Quickly navigate your eTextbook with search

  • Stay organized

    Access all your eTextbooks in one place

  • Easily continue access

    Keep learning with auto-renew

Overview

Auditing and Assurance Services examines the process of conducting an audit from start to finish. The text's primary objective is to illustrate auditing concepts using practical examples and real-world settings. Using key real audit decisions as your foundation, you'll be able to successfully conduct an audit according to a financial reporting framework.

The 18th Edition contains the latest standards and codes as well as new data analysis and sample CPA-style questions to help you prepare for the actual exam.

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

ISBN-13: 9780138103064

Subject: Accounting & Taxation

Category: Auditing

Overview

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

Your questions answered

Pearson+ is your one-stop shop, with eTextbooks and study videos designed to help students get better grades in college.

A Pearson eTextbook is an easy‑to‑use digital version of the book. You'll get upgraded study tools, including enhanced search, highlights and notes, flashcards and audio. Plus learn on the go with the Pearson+ app.

Your eTextbook subscription gives you access for 4 months. You can make a one‑time payment for the initial 4‑month term or pay monthly. If you opt for monthly payments, we will charge your payment method each month until your 4‑month term ends. You can turn on auto‑renew in My account at any time to continue your subscription before your 4‑month term ends.

When you purchase an eTextbook subscription, it will last 4 months. You can renew your subscription by selecting Extend subscription on the Manage subscription page in My account before your initial term ends.

If you extend your subscription, we'll automatically charge you every month. If you made a one‑time payment for your initial 4‑month term, you'll now pay monthly. To make sure your learning is uninterrupted, please check your card details.

To avoid the next payment charge, select Cancel subscription on the Manage subscription page in My account before the renewal date. You can subscribe again in the future by purchasing another eTextbook subscription.

Channels is a video platform with thousands of explanations, solutions and practice problems to help you do homework and prep for exams. Videos are personalized to your course, and tutors walk you through solutions. Plus, interactive AI‑powered summaries and a social community help you better understand lessons from class.

Channels is an additional tool to help you with your studies. This means you can use Channels even if your course uses a non‑Pearson textbook.

When you choose a Channels subscription, you're signing up for a 1‑month, 3‑month or 12‑month term and you make an upfront payment for your subscription. By default, these subscriptions auto‑renew at the frequency you select during checkout.

When you purchase a Channels subscription it will last 1 month, 3 months or 12 months, depending on the plan you chose. Your subscription will automatically renew at the end of your term unless you cancel it.

We use your credit card to renew your subscription automatically. To make sure your learning is uninterrupted, please check your card details.