Auditing and Assurance Services (GE)(16版)

　　Comprehensive and up-to-date, including discussion of new standards, codes, and concepts, Auditing and Assurance Services: An Integrated Approach presents an integrated concepts approach to auditing that details the process from start to finish. Based on the author’s belief that the fundamental concepts of auditing center on the nature and amount of evidence that auditors should gather in specific engagements, the text’s primary objective is to illustrate auditing concepts using practical examples and real-world settings.

　　The Sixteenth Edition remains up-to-date with examples of key real-world audit decisions and an emphasis on audit planning, risk assessment processes, and collecting and evaluating evidence in response to risks.

作者簡介

Alvin A. Arens

　　現職：Michigan State University

Randal J. Elder

　　現職：Syracuse University

Mark S. Beasley

　　現職：North Carolina State University

Chris E. Hogan

　　現職：Michigan State University

PART I: THE AUDITING PROFESSION
Ch 1 The Demand for Audit and Other Assurance Services
Ch 2 The CPA Profession
Ch 3 Audit Reports
Ch 4 Professional Ethics
Ch 5 Legal Liability

PART II: THE AUDIT PROCESS
Ch 6 Audit Responsibilities and Objectives
Ch 7 Audit Evidence
Ch 8 Audit Planning and Materiality
Ch 9 Assessing the Risk of Material Misstatement
Ch10 Assessing and Responding to Fraud Risk
Ch11 Internal Control and COSO Framework
Ch12 Assessing Control Risk and Reporting on Internal Controls
Ch13 Overall Audit Strategy and Audit Program

PART III: APPLICATION OF THE AUDIT PROCESS TO THE SALES AND COLLECTION CYCLE
Ch14 Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions
Ch15 Audit Sampling for Tests of Controls and Substantive Tests of Transactions
Ch16 Completing the Tests in the Sales and Collection Cycle: Accounts Receivable
Ch17 Audit Sampling for Tests of details of Balances

PART IV: APPLICATION OF THE AUDIT PROCESS TO OTHER CYCLES
Ch18 Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable
Ch19 Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts
Ch20 Audit of the Payroll and Personnel Cycle
Ch21 Audit of the Inventory and Warehousing Cycle
Ch22 Audit of the Capital Acquisition and Repayment Cycle
Ch23 Audit of Cash and Financial Instruments

PART V: COMPLETING THE AUDIT
Ch24 Completing the Audit

PART VI: OTHER ASSURANCE AND NONASSURANCE SERVICES
Ch25 Other Assurance Services
Ch26 Internal and Governmental Financial Auditing and Operations Auditing

作者	Alvin A. Arens,Randal J. Elder,Mark S. Beasley,Chris E. Hogan
出版社	華泰文化
ISBN	9781292147871
出版日期	2016-08-03
开本
页数	888
装帧	平裝
规格	21 / 單色印刷 / 普級
版次	16版
版本（简/繁）