Auditing and Assurance Services, Global Edition + MyLab Accounting with Pearson eText (Package) （18TH）

Arens, Alvin/ Elder, Randal/ Beasley, Mark

Pearson Education Limited（2023/09発売）

• 言語 ENG
• 商品コード 9781292449111
• DDC分類 657.45

Full Description

Auditing and Assurance Services: An Integrated Approach, the definitive introductory text on auditing, focuses on the auditor's decision-making process—whether during a financial statement audit or during an integrated audit of both financial statements and internal control over financial reporting. Comprehensive and up to date, the text uses examples from the complex, current global auditing environment, such as the United Kingdom's Financial Reporting Council highlighting a lack of skepticism as a major concern; the challenges of auditing crypto-assets; and the debate over climate-related risk assessment, to illustrate the nature and amount of evidence gathering needed at each engagement.

Using key audit decisions—like establishing the objectives in a given audit area; identifying the risks related to the engagement; determining the evidence needed; and evaluating the evidence obtained—as its foundation, this text equips students with the skills to successfully conduct an audit according to internationally recognized financial reporting frameworks.

The 18th Edition, Global Edition, contains the latest standards and codes as well as new data analysis and sample CPA-style questions to help you prepare for the actual exam.

Contents

PART 1: THE AUDITING PROFESSION



The Demand for Audit and Other Assurance Services
The CPA Profession
Audit Reports
Professional Ethics
Legal Liability

PART 2: THE AUDIT PROCESS



Audit Responsibilities and Objectives
Audit Evidence
Audit Planning and Materiality
Assessing the Risk of Material Misstatement
Assessing and Responding to Fraud Risks
Internal Control and Coso Framework
Assessing Control Risk and Reporting on Internal Controls
Overall Audit Strategy and Audit Program

PART 3: APPLICATION OF THE AUDIT PROCESS TO THE SALES AND COLLECTION CYCLE



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

PART 4: APPLICATION OF THE AUDIT PROCESS TO OTHER CYCLES



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 Cycle
Audit of Cash and Financial Instruments

PART 5: COMPLETING THE AUDIT



Completing the Audit

PART 6: OTHER ASSURANCE AND NONASSURANCE SERVICES



Other Assurance Services
Internal and Governmental Financial Auditing and Operational Auditing