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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.
作者簡介
Alvin A. Arens
現職：Michigan State University
Randal J. Elder
現職：The University of North Carolina at Greensboro
Mark S. Beasley
現職：North Carolina State University
Chris E. Hogan
現職：Michigan State University
PART I: THE AUDITING PROFESSION
Ch 1 The Demand for Audit and Other Assurance Services
Ch 2 The CPA Profession
Ch 3 Audit Reports
Ch 4 Professional Ethics
Ch 5 Legal Liability
PART II: THE AUDIT PROCESS
Ch 6 Audit Responsibilities and Objectives
Ch 7 Audit Evidence
Ch 8 Audit Planning and Materiality
Ch 9 Assessing the Risk of Material Misstatement
Ch10 Assessing and Responding to Fraud Risks
Ch11 Internal Control and Coso Framework
Ch12 Assessing Control Risk and Reporting on Internal Controls
Ch13 Overall Audit Strategy and Audit Program
PART III: APPLICATION OF THE AUDIT PROCESS TO THE SALES AND COLLECTION CYCLE
Ch14 Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions
Ch15 Audit Sampling for Tests of Controls and Substantive Tests of Transactions
Ch16 Completing the Tests in the Sales and Collection Cycle: Accounts Receivable
Ch17 Audit Sampling for Tests of Details of Balances
PART IV: APPLICATION OF THE AUDIT PROCESS TO OTHER CYCLES
Ch18 Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable
Ch19 Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts
Ch20 Audit of the Payroll and Personnel Cycle
Ch21 Audit of the Inventory and Warehousing Cycle
Ch22 Audit of the Capital Acquisition and Repayment Cycle
Ch23 Audit of Cash and Financial Instruments
PART V: COMPLETING THE AUDIT
Ch24 Completing the Audit
PART VI: OTHER ASSURANCE AND NONASSURANCE SERVICES
Ch25 Other Assurance Services
Ch26 Internal and Governmental Financial Auditing and Operational Auditing
