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Auditing and Assurance Services 16th Edition Arens Test Bank

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ISBN-10 ‏ : ‎ 0134075757
ISBN-13 ‏ : ‎ 978-0134075754
Author: Alvin Arens (Author), Randal Elder (Author), Mark Beasley (Author), Chris Hogan (Author)

The Demand for Audit and Other Assurance Services
The CPA Profession
Audit reports
Professional Ethics
Legal Liability
Audit Responsibilities and Objectives
Audit Evidence
Audit Planning and Analytical Procedures
Materiality and Risk
Internal Control, Control Risk, and Section 404 Audits
Fraud Auditing
The Impact of Information Technology on the Audit Process
Overall Audit Strategy and Audit Program
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
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
Audit of Cash and Financial Instruments
Completing the Audit
Other Assurance Services
Internal and Governmental Financial Auditing and Operations Auditing

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