Auditing and Assurance Services, Global Edition (häftad)
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Format
Häftad (Paperback)
Språk
Engelska
Antal sidor
888
Utgivningsdatum
2019-09-24
Upplaga
17
Förlag
Pearson
Medarbetare
Elder, Randal / Beasley, Mark / Hogan, Chris / Arens, Alvin
Dimensioner
270 x 210 x 30 mm
Vikt
1670 g
Antal komponenter
1
ISBN
9781292311982

Auditing and Assurance Services, Global Edition

av Randal J Elder
Häftad,  Engelska, 2019-09-24
1123
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This title is a Pearson Global Edition. The Editorial team at Pearson has worked closely with educators around the world to include content, which is especially relevant to students outside the United States.

For core courses in auditing.

An integrated, up-to-date approach to auditing and assurance services

Comprehensive and up-to-date, including discussion of new standards, codes, and concepts, Auditing and Assurance Services: An Integrated Approach, 17th Edition 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 center on the nature and amount of evidence that auditors should gather in specific engagements, the texts 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.



Pearson MyLab Accounting is not included. Students, if Pearson MyLab Accounting is a recommended/mandatory component of the course, please ask your instructor for the correct ISBN. Pearson MyLab Accounting should only be purchased when required by an instructor. Instructors, contact your Pearson representative for more information.

Reach every student by pairing this text with Pearson MyLab Accounting

MyLab is the teaching and learning platform that empowers you to reach every student. By combining trusted author content with digital tools and a flexible platform, MyLab personalizes the learning experience and improves results for each student.
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Innehållsförteckning

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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