Test Bank for Auditing and Assurance Services, 14th Edition: Arens
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Test Bank for Auditing and Assurance Services, 14th Edition: Arens
This is completed downloadable of Test Bank for Auditing and Assurance Services, 14th Edition: Arens
Product Details:
- ISBN-10 : 0132575957
- ISBN-13 : 978-0132575959
- Author:
Auditing and Assurance Services: An Integrated Approach presents an integrated concepts approach that shows readers the auditing process from start to finish. This text prepares readers 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.
The fourteenth edition includes coverage of PCAOB Auditing Standards up through AS 15 (the PCAOB’s Risk Assessment Standards) , new standards related to auditor responsibilities related to supplementary information included in financial statements (SAS Nos. 119 and 120), and the most up-to-date content in the dynamic auditing environment.
Table of Content:
Before we go into the details of understanding the relationship among audit services, assurance services, and attestation services, let us first understand the meaning of each one of them.
• Auditing services are within the scope of the CPA. The auditor certifies that the financial statements are in compliance with the US GAAP and International Accounting Standards and reflect a true and fair view of the state of affairs and profitability of the auditee
• Assurance services are a professionally driven service within the scope of the CPA as well as other professional agencies. Its function is to improve the quality of information and enable decision-makers to make well informed decisions.
• An attestation service is a report in which a professional (such as a CPA) confirms the assertion made by another party. Attestation services normally include reviews and audits of financial statements.
Let us examine the relation between audit services, assurance services, and attestation services with the help of the following table. The table shows examples of each kind of service.
| AUDITING SERVICES | ASSURANCE SERVICES | ATTESTATION SERVICES |
| Audit of Financial statements
1)statutory audit 2)Internal audit |
1)Account receivable review
2)Business risk management 3)Letter of comfort 4)Consumer surveys 5)Information systems review |
1)Attestation of legal documents
2)Attestation certificates for proving compliances in Companies Act 3)Attestation of certificates by Gazette officers |
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