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.