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00000cam a2200000 7i4500 |
| 001 |
0000016865 |
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20210111093000.0 |
| 008 |
021119s2006 |
| 020 |
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|a 0131867121
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| 020 |
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|a 9780131867123
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| 090 |
0 |
0 |
|a HF5667
|b .A69 2006
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| 100 |
1 |
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|a Arens, Alvin A. ,
|e author
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| 245 |
1 |
0 |
|a Auditing and assurance services :
|b an integrated approach
|c Alvin A. Arens, Randal J. Elder, Mark S. Beasley
|
| 250 |
|
|
|a 11th ed
|
| 260 |
|
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|a Upper Saddle River, N.J. :
|b Pearson Prentice Hall ,
|c c2006
|
| 300 |
|
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|a xvii, 799 p. :
|b ill. (some col.) ;
|c 29 cm.
|
| 500 |
|
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|a "Includes coverage of the Sarbanes-Oxley Act and Section 404 audits"
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| 500 |
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|a Includes index
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| 505 |
0 |
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|a 1. The demand for audit and other assurance services -- 2. The CPA profession -- 3. Audit reports -- 4. Professional ethics -- 5. Legal liability -- 6. Audit responsibilities and objectives -- 7. Audit evidence -- 8. Audit planning and analytical procedures -- 9. Materiality and risk -- 10. Section 404 audits of internal control and control risk -- 11. Fraud auditing -- 12. The impact of information technology on the audit process -- 13. Overall audit plan and audit program -- 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 -- 18. Audit of the payroll and personnel cycle -- 19. Audit of the acquisition and payment cycle: tests of controls, substantive tests of 20.transactions, and accounts payable -- 21. Completing the tests in the acquisition and payment cycle: verification of selected accounts -- 22. Audit of the inventory and warehousing cycle -- 23. Audit of the capital acquisition and repayment cycle -- 24. Audit of cash balances -- 25. Completing the audit -- 26. Other assurance services -- 27. Internal and governmental financial auditing and operational auditing
|
| 650 |
|
0 |
|a Auditing
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| 700 |
1 |
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|a Beasley, Mark S. ,
|e author
|
| 700 |
1 |
|
|a Elder, Randal J. ,
|e author
|
| 999 |
|
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|a 1000108671
|b Book
|c OPEN SHELF (30 DAYS)
|e Gong Badak Campus
|