Auditing and Assurance Services: An Integrated Approach - Rilegato

Arens, Alvin A.; Elder, Randal J.; Beasley, Mark S.; Hogan, Chris E.

Rilegato

ISBN 10: 0134065824 ISBN 13: 9780134065823

Casa editrice: Pearson College Div, 2016

Riassunto

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, this edition’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.

 

KEY TOPICS: The Demand for Audit and Other Assurance Services; The CPA Profession; Audit reports; Professional Ethics; Legal Liability; Audit Responsibilities and Objectives; Audit Evidence; Audit Planning and Analytical Procedures; Materiality and Risk; Internal Control, Control Risk, and Section 404 Audits; Fraud Auditing; The Impact of Information Technology on the Audit Process; Overall Audit Strategy and Audit Program; Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions; Audit Sampling for Tests of Controls and Substantive Tests of Transactions; Completing the Tests in the Sales and Collection Cycle: Accounts Receivable; Audit Sampling for Tests of details of Balances; Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable; Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts; Audit of the Payroll and Personnel Cycle; Audit of the Inventory and Warehousing Cycle; Audit of the Capital Acquisition and Repayment; Audit of Cash and Financial Instruments; Completing the Audit; Other Assurance Services; Internal and Governmental Financial Auditing and Operations Auditing

 

MARKET: For anyone interested in accounting.

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Informazioni sull?autore

Al Arens, founding author of this textbook, was the PricewaterhouseCoopers Professor of Accounting Emeritus at Michigan State University. In addition to writing books on auditing, he was a coauthor of computerized accounting supplements and he was actively involved in the continuing education of practitioners with local and regional CPA firms. Al was a past president of the American Accounting Association and a former member of the AICPA Auditing Standards Board. He practiced public accounting with both a local CPA firm and the predecessor firm to Ernst & Young. He received many awards including the AAA Auditing Section Outstanding Educator award, the AICPA Outstanding Educator award, the national Beta Alpha Psi Professor of the Year award, and many teaching and other awards at Michigan State.

 

Randy Elder, who has served as a coauthor of this textbook since the 8th edition, is Professor of Accounting at Syracuse University. He teaches undergraduate and graduate auditing courses, and has received several teaching awards. His research focuses on audit quality and current audit firm practices and he served as the team leader for American Accounting Association Auditing Section PCAOB research synthesis teams on audit confirmations and audit sampling. He has extensive public accounting experience with a large regional CPA firm, frequently teaches continuing education for a large international CPA firm, and is a member of the AICPA and Michigan Association of CPAs.

 

Mark S. Beasley, who has also served as a coauthor of this textbook since the 8th edition, is the Deloitte Professor of Enterprise Risk Management and Professor of Accounting at North Carolina State University. He has taught undergraduate and graduate auditing courses, and has received several teaching awards including membership in NC State’s Academy of Outstanding Teachers. He has extensive professional audit experience with the predecessor firm to Ernst & Young and has extensive standards-setting experience working with the Auditing Standards Board as a Technical Manager in the Audit and Assurance Division of the AICPA. He served on the ASB Fraud Standard Task Force responsible for developing SAS 99, the ASB Antifraud Programs and Controls Task Force, and the Advisory Council overseeing the COSO Enterprise Risk Management Framework project. He recently completed over seven years of service as a member of the COSO Board, representing the AAA.

 

Chris Hogan is a Professor of Accounting in the Eli Broad College of Business at Michigan State University. We are thrilled to continue the Michigan State connection started by Al Arens. Chris teaches a graduate auditing course and her research focuses on internal controls and integrated audits, audit firm client portfolios, and the impact of regulation on audit markets. Chris has auditing experience with Price Waterhouse, one of the predecessor firms to PricewaterhouseCoopers, LLP. She has served in multiple leadership roles within the American Accounting Association, including serving as President of the Auditing Section and on the Audit Committee of the AAA.

Dettagli dell?edizione

• Editore: Pearson College Div
• Data di pubblicazione: 2016
• ISBN 10: 0134065824
• ISBN 13: 9780134065823
• Rilegatura: Copertina rigida
• Lingua: Inglese
• Numero di pagine: 856
• Contatto del produttore: non disponibile