Auditing and assurance services : an integrated approach
著者
書誌事項
Auditing and assurance services : an integrated approach
Pearson Education, c2012
14th ed., global ed
- : pbk
- : CD-ROM
大学図書館所蔵 件 / 全6件
-
該当する所蔵館はありません
- すべての絞り込み条件を解除する
注記
Includes index
"2011 Annual report" (15 p.) inserted between p. 192 and [193]
内容説明・目次
内容説明
For the core auditing course for accounting majors.
Comprehensive integration of the fundamental auditing concepts.
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.
Auditing and Assurance Services: An Integrated Approach presents an integrated concepts approach that shows students the auditing process from start to finish. This text prepares students for real-world audit decision making by using illustrative examples of key audit decisions, with an emphasis on audit planning, risk assessment processes and collecting and evaluating evidence in response to risks.
目次
Arens: Auditing and Assurance Services
Part 1: The Profession of Auditing
1 The Assurance Services Market
2 The Audit Standards' Setting Process
3 Audit Reports
4 Legal Liability Considerations for Auditors
5 Ethics and the Audit Profession
Part 2: The Process of Auditing
6 Audit Responsibilities and Objectives
7 Nature and Type of Audit Evidence
8 Audit Planning
9 Considering Materiality and Audit Risk
10 Considering Internal Control
11 Considering the Risk of Fraud
12 Implications of Information Technology for the Audit Process
13 Developing the Overall Audit Plan 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
18Audit 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 Inventory and Warehousing Cycle
21 Audit of the Payroll and Personnel Cycle
22 Audit of the Capital Acquisition and Repayment Cycle
23 Audit of Cash and Financial Instruments
Part 5: Completing the Audit
24 Audit Completion
Part 6: Professional Responsibilities and Other Services
25 Other Assurance Services
26 Internal and Governmental Financial Auditing and Operational Auditing
「Nielsen BookData」 より
