Cover image for Auditing, an integrated approach
Title:
Auditing, an integrated approach
Author:
Arens, Alvin A.
Personal Author:
Edition:
Second edition.
Publication Information:
Englewood Cliffs, N.J. : Prentice-Hall, [1980]

©1980
Physical Description:
xvi, 776 pages : illustrations ; 24 cm.
General Note:
Includes index.
Language:
English
Subject Term:
Added Author:
ISBN:
9780130516565
Format :
Book

On Order

Summary

Summary

In the mid-1960s, Michael Tritico is growing tired of ultra-conservative Louisiana; he hears whispers of a new way of life out West. He ventures out of his comfort zone and heads to the mountains, trying to escape a swamp of depression. He soon finds himself rejuvenated in many ways, fighting life's boredom and the things that keep him down along his journey. Making it to California, he's joined by thousands of others who are seeking a different way of life and participating in what they call "The Revolution." During a span lasting just a handful of precious years, this is a time of love. For those that allow it to happen, almost anything negative can be overcome. But it's not completely peaceful: Hippies, Hell's Angels, Vietnam veterans, law enforcement personnel, politicians, and numerous silent minorities interact in complex ways. Join Michael as he remembers a youth full of miracles and shares the harmony and struggles of the 1960s in "Stars above My Hearse."


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