Arens, Alvin A.

Auditing and assurance services : an applied approach / Alvin A Arens ... [et al.]. - 18th ed. - New York, NY : Pearson, c2024. - 922 pages : 29 cm illustrations ;

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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Auditing.

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