Arens, Alvin A, <br/><br/>
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 .
<br/><br/>Includes bibliographical references and index. 
<br/><br/>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. 
<br/><br/><label>ISBN: </label>0137238843 9780137243600 
<br/><br/><label>LCCN: </label>96034707  
<br/><br/><label>Subjects--Topical Terms: </label><br/>Auditing.
<br/><br/><label>LC Class. No.: </label>HF5667  / .A69 1997 
<br/><br/><label>Dewey Class. No.: </label>657.45 AR.A 1997 G.C