Solutions Manual Auditing and Assurance Services an Integrated Approach 15th Edition Alvin A. Arens

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Solutions Manual Auditing and Assurance Services an Integrated Approach 15th Edition Alvin A. Arens

Directed primarily toward Accounting college/university majors, this text also provides practical content to current and aspiring industry professionals.

Auditing and Assurance Services: An Integrated Approach presents an integrated concepts approach that shows readers the auditing process from start to finish. This text prepares readers for real-world audit decision making by using illustrative examples of key audit decisions, with an emphasis on audit planning, risk assessment processes and collecting and evaluating evidence in response to risks.

Table of Contents

PART I. THE AUDITING PROFESSION

1. The Demand for Audit and Other Assurance Services

2. The CPA Profession

3. Audit reports

4. Professional Ethics

5. Legal Liability

PART II. THE AUDIT PROCESS

6. Audit Responsibilities and Objectives

7. Audit Evidence

8. Audit Planning and Analytical Procedures

9. Materiality and Risk

10. Internal Control, Control Risk, and Section 404 Audits

11. Fraud Auditing

12. The Impact of Information Technology on the Audit Process

13. Overall Audit Strategy and Audit Program

PART III. APPLICATION OF THE AUDIT PROCESS TO THE SALES AND COLLECTION CYCLE

14. Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions

15. Audit Sampling for Tests of Controls and Substantive Tests of Transactions

16. Completing the Tests in the Sales and Collection Cycle: Accounts Receivable

17. Audit Sampling for Tests of details of Balances

PART IV. APPLICATION OF THE AUDIT PROCESS TO OTHER CYCLES

18. Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable

19. Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts

20. Audit of the Payroll and Personnel Cycle

21. Audit of the Inventory and Warehousing Cycle

22. Audit of the Capital Acquisition and Repayment

23. Audit of Cash and Financial Instruments

PART V. COMPLETING THE AUDIT

24. Completing the Audit

PART VI. OTHER ASSURANCE AND NONASSURANCE SERVICES

25. Other Assurance Services

26. Internal and Governmental Financial Auditing and Operations Auditing

 

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