TY  - BOOK
AU  - Arens,Alvin A
AU  - Loebbecke,James K
TI  - Auditing : : an integrated approach / 
T2  - Prentice Hall series in accounting
SN  - 0137238843
AV  - HF5667 .A69 1997
U1  - 657.45 AR.A 1997 G.C 23
PY  - 1997///
CY  - Upper Saddle River, N.J. : 
PB  - Prentice Hall-International
KW  - Auditing
N1  - 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
ER  -