Auditing: The Art and Science of Assurance Engagements [with MyAccountingLab & eText Access Codes]

by Alvin A. Arens, Randal J. Elder, Mark S. Beasley

The 14 th edition contains more examples, illustrations and practice questions that will help students relate to small and large businesses at home or from the international business perspective. A new framework for Professional Judgement and Ethical Reasoning based upon Accounting Designation competencies and Canadian Auditing Standards provides greater integration of applications, concepts and problem material. KEY The Demand for Audit and Other Assurance Services;The Public Accounting Profession and Audit Quality;Professional Ethics and Legal Liability ; Audit Responsibilities and Objectives;Audit Evidence;Client Acceptance, Planning, and Materiality;Assessing the Risk of Material Misstatement;Internal Control and COSO Framework;Assessing Control Risks and Designing Tests of Controls;Develop Risk Audit Strategy and Audit Program;Audit Sampling Concepts; Audit of the Revenue Cycle;Audit of the Acquisition and Payment Cycle;Audit of the Inventory and Distribution Cycle;Audit of the Human Resources and Payroll Cycle;Audit of the Capital Acquisition and Repayment Cycle; Audit of Cash Balances; Completing the Audit;Audit Reports on Financial Statements;Other Assurance and Nonassurances Services
Appropriate for Auditing Courses.

704 pages, Hardcover

Published March 20, 2018