Buku Auditing and Assurance Services 18 Edition 9781292448985

Auditing and Assurance Services 18 Edition Alvin A. Arens, Randal J. Elder, Mark S. Beasley, Chris E. Hogan Product details Publisher : Pearson 2023 Language ‏ : ‎ English ISBN-10 ‏ : ‎ 1292448989 ISBN-13 ‏ : ‎ 978-1292448985 Dimensions ‏ : ‎ 8.82 x 1.38 x 11.02 inches Table of Contents PART 1: THE AUDITING PROFESSION The Demand for Audit and Other Assurance Services The CPA Profession Audit ReportsProfessional Ethics Legal Liability PART 2: THE AUDIT PROCESS Audit Responsibilities and Objectives Audit Evidence Audit Planning and Materiality Assessing the Risk of Material Misstatement Assessing and Responding to Fraud Risks Internal Control and Coso Framework Assessing Control Risk and Reporting on Internal Controls Overall Audit Strategy and Audit Program PART 3: APPLICATION OF THE AUDIT PROCESS TO THE SALES AND COLLECTION CYCLE Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions Audit Sampling for Tests of Controls and Substantive Tests of Transactions Completing the Tests in the Sales and Collection Cycle: Accounts Receivable Audit Sampling for Tests of Details of Balances PART 4: APPLICATION OF THE AUDIT PROCESS TO OTHER CYCLES Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts Audit of the Payroll and Personnel Cycle Audit of the Inventory and Warehousing Cycle Audit of the Capital Acquisition and Repayment Cycle Audit of Cash and Financial Instruments PART 5: COMPLETING THE AUDIT Completing the Audit PART 6: OTHER ASSURANCE AND NONASSURANCE SERVICES Other Assurance Services Internal and Governmental Financial Auditing and Operational Auditing