Auditing : an integrated approach

Author(s)

• Arens, Alvin A.
• Loebbecke, James K.

Bibliographic Information

Auditing : an integrated approach

Alvin A. Arens, James K. Loebbecke

（Prentice-Hall series in accounting）

Prentice Hall, c1994

6th ed.

• : pbk

Note

Includes index

Description and Table of Contents

Volume

ISBN 9780132891004

Description

This innovative, easy-to-understand, best-selling text offers complete coverage of the entire audit process, taking the reader step-by-step through each audit cycle and then showing how each step relates to the process as a whole. The text is now completely oriented to non-complex computerized accounting systems rather than manual ones.

Table of Contents

1. An Overview of Auditing. 2. Audit Reports. 3. Professional Ethics. 4. Legal Liability. 5. Audit Objectives. 6. Types of Evidence and Documentation. 7. Audit Planning and Analytical Procedures. 8. Materiality and Risk. 9. The Study of the Client's Internal Control Structure and Assessment of Control Risk. 10. Overall Audit Plan and Audit Program. 11. Audit of the Sales and Collection Cycle. 12. Audit Sampling for Tests of Transactions. 13. Completing the Tests in the Sales and Collection Cycle-Accounts Receivable. 14. Audit Sampling for Tests of Details of Balances. 15. The Effect of Complex EDP Systems on Auditing. 16. Audit and the Payroll and Personnel Cycle. 17. Audit of the Acquisition and Payment Cycle. 18. The Acquisition and Payment Cycle: Verification of Selected Accounts. 19. Audit of the Inventory and Warehousing Cycle. 20. Audit of the Capital Acquisition and Repayment Cycle. 21. Audit of Cash Balances. 22. Completing the Audit. 23. Other Engagements, Services, and Reports. 24. Operational and Compliance Auditing. Glossary. Index.

Volume

: pbk ISBN 9780132972024

Description

Covers the entire audit process, taking the reader step-by-step through each audit cycle and then showing how each step relates to the process as a whole. The authors emphasize the decision-making process and audit objectives, and their relationship to the financial statements studies.

Table of Contents

• An overview of auditing
• audit reports
• professional ethics
• legal liability
• audit objectives
• types of evidence and documentation
• audit planning and analytical procedures
• materiality and risk
• the study of the client's internal control structure and assessment of control risk.

by "Nielsen BookData"

Details

• NCID: BA23015248
• ISBN:
  • 013289100X
  • 0132972026
• LCCN: 94005463
• Country Code: us
• Title Language Code: eng
• Text Language Code: eng
• Place of Publication: Englewood Cliffs, N.J.
• Pages/Volumes: xvii, 798 p.
• Size: 26 cm
• Classification:
  • LCC : HF5667
  • DC20 : 657/.45
• Subject Headings:
  • LCSH : Auditing
• Parent Bibliography ID:
  • BA00172065