Auditing, an integrated approach
Title:
Auditing, an integrated approach
Author:
Arens, Alvin A.
ISBN:
9780135704097
9780136493853
9780130798473
Personal Author:
Edition:
7th ed.
Publication Information:
Upper Saddle River, N.J. : Prentice Hall, c1997.
Physical Description:
xviii, 823 p. : ill. (some col.) ; 29 cm.
Series:
Prentice Hall series in accounting
Prentice-Hall series in accounting.
General Note:
Includes index.
Contents:
1. The Auditing Profession -- 2. Audit Reports -- 3. Professional Ethics -- 4. Legal Liability -- 5. Audit Responsibilities and Objectives -- 6. Audit Evidence -- 7. Audit Planning and Documentation -- 8. Materiality and Risk -- 9. The Study of Internal Control and Assessment of Control Risk -- 10. Overall Audit Plan and Audit Program -- 11. Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions -- 12. Audit Sampling for Tests of Controls and Substantive 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. Auditing Complex EDP Systems -- 16. Audit of the Payroll and Personnel Cycle -- 17. Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable -- 18. Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts.
Added Author:
Electronic Access:
Table of contents http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=007726037&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA