For the core auditing course for accounting majors. Comprehensive integration of the fundamental auditing concepts. This title is a Pearson Global Edition. The Editorial team at Pearson has worked closely with educators around the world to include content which is especially relevant to students outside the United States. Auditing and Assurance Services: An Integrated Approach presents an integrated concepts approach that shows students the auditing process from start to finish. This text prepares students 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.
Arens: Auditing and Assurance Services Part 1: The Profession of Auditing 1 The Assurance Services Market 2 The Audit Standards Setting Process 3 Audit Reports 4 Legal Liability Considerations for Auditors 5 Ethics and the Audit Profession Part 2: The Process of Auditing 6 Audit Responsibilities and Objectives 7 Nature and Type of Audit Evidence 8 Audit Planning 9 Considering Materiality and Audit Risk 10 Considering Internal Control 11 Considering the Risk of Fraud 12 Implications of Information Technology for the Audit Process 13 Developing the Overall Audit Plan and Audit Program Part 3: Application of the Audit Process to the Sales and Collection Cycle 14 Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions 15 Audit Sampling for Tests of Controls and Substantive Tests of Transactions 16 Completing the Tests in the Sales and Collection Cycle: Accounts Receivable 17 Audit Sampling for Tests of Details of Balances Part 4: Application of the Audit Process to Other Cycles 18Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable 19 Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts 20 Audit of the Inventory and Warehousing Cycle 21 Audit of the Payroll and Personnel Cycle 22 Audit of the Capital Acquisition and Repayment Cycle 23 Audit of Cash and Financial Instruments Part 5: Completing the Audit 24 Audit Completion Part 6: Professional Responsibilities and Other Services 25 Other Assurance Services 26 Internal and Governmental Financial Auditing and Operational Auditing