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Auditing and assurance services : an applied approach / Alvin A Arens ... [et al.].
By: Arens, Alvin A.
Contributor(s): Bandal J.Elder | Mark S.Beasley | Chris E Hogan.
Material type:
TextPublisher: New York, NY : Pearson, c2024Edition: 18th ed.Description: 922 pages : illustrations ; 29 cm.ISBN: 101292448989; 139781292448985.Subject(s): AuditingDDC classification: 657.45 ARE | Item type | Current location | Call number | Copy number | Status | Date due | Barcode |
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Book
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DBA Seminar Library General Stacks | 657.45 ARE (Browse shelf) | 1 | Available | 3010022810 |
Includes index.
What is auditing? -- The audit planning process : understanding the risk of material misstatement -- Internal controls -- Auditing the revenue business process -- Audit evidence and the auditor's responsibility for fraud detection -- Auditing the acquisition and expenditure business process -- Auditing the inventory business process -- Audit sampling : tests of internal controls -- Audit sampling : substantive tests of details -- Cash and investment business processes -- Long-term debt and owner's equity business process -- Completing the audit -- Audit reports -- The auditing profession.
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