Cover image for Auditing, an integrated approach
Title:
Auditing, an integrated approach
Author:
Arens, Alvin A.
Personal Author:
Edition:
Eighth edition.
Publication Information:
Upper Saddle River, N.J. : Prentice Hall, [2000]

©2000
Physical Description:
xix, 828 pages : illustrations (some color) ; 29 cm
General Note:
Includes index.
Language:
English
Subject Term:
ISBN:
9780130827357
Format :
Book

Available:*

Library
Call Number
Material Type
Home Location
Status
Central Library HF5667 .A69 2000 Adult Non-Fiction Non-Fiction Area-Oversize
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Summary

Summary

- Every chapter contains extensive changes to reflect the role information technology plays in all accounting systems, whether those systems are relatively small or complex.- The chapter on auditing in an IT environment is revamped to address how currenttechnologies impact the auditing process at all companies. - New chapter which explores various types of assurance services, including CPA, WebTrust, and ElderCare services. This provides a nice introduction to the demand for all types of assurance services, including audit services


Table of Contents

1 An Overview of Auditing
2 Audit Reports
3 Professional Ethics
4 Legal Liability
5 Audit Objectives
6 Types of Evidence and Documentation
7 Audit Planning and Analytical Procedures
8 Materiality and Risk
9 The Study of the Client's Internal Control Structure and Assessment of Control Risk
10 Overall Audit Plan and Audit Program
11 Audit of the Sales and Collection Cycle
12 Audit Sampling for Tests of Transactions
13 Completing the Tests in the Sales and Collection Cycle Accounts Receivable
14 Audit Sampling for Tests of Details of Balances
15 The Effect of Complex EDP Systems on Auditing
16 Audit and the Payroll and Personnel Cycle
17 Audit of the Acquisition and Payment Cycle
18 The Acquisition and Payment Cycle: Verification of Selected Accounts
19 Audit of the Inventory and Warehousing Cycle
20 Audit of the Capital Acquisition and Repayment Cycle
21 Audit of Cash Balances
22 Completing the Audit
23 Other Engagements, Services, and Reports
24 Operational and Compliance Auditing
Glossary
Index

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