TY - BOOK AU - Arens, Alvin A. AU - Bandal J.Elder. AU - Mark S.Beasley. AU - Chris E Hogan. TI - Auditing and assurance services: an applied approach SN - 101292448989 U1 - 657.45 ARE 23 PY - 2024/// CY - New York, NY PB - Pearson KW - Auditing N1 - 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 ER -