Auditing : an integrated approach /
Arens, Alvin A,
Auditing : an integrated approach / Alvin A. Arens, James K. Loebbecke. - Seventh edition, International edition. - xviii, 823 pages : illustrations (some color) ; 28 cm. - Prentice Hall series in accounting . - Prentice Hall series in accounting .
Includes bibliographical references and index.
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.
0137238843 9780137243600
96034707
Auditing.
HF5667 / .A69 1997
657.45 AR.A 1997 G.C
Auditing : an integrated approach / Alvin A. Arens, James K. Loebbecke. - Seventh edition, International edition. - xviii, 823 pages : illustrations (some color) ; 28 cm. - Prentice Hall series in accounting . - Prentice Hall series in accounting .
Includes bibliographical references and index.
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.
0137238843 9780137243600
96034707
Auditing.
HF5667 / .A69 1997
657.45 AR.A 1997 G.C