Auditing and assurance services : an integrated approach / Alvin A. Arens, Randal J. Elder and Mark S. Beasley

Includes index.

PART I. THE AUDITING PROFESSION -- 1. The Demand for Audit and Other Assurance Services -- 2. The CPA Profession -- 3. Audit reports -- 4. Professional Ethics -- 5. Legal Liability -- PART II. THE AUDIT PROCESS -- 6. Audit Responsibilities and Objectives -- 7. Audit Evidence -- 8. Audit Planning and Analytical Procedures -- 9. Materiality and Risk -- 10. Internal Control, Control Risk, and Section 404 Audits -- 11. Fraud Auditing -- 12. The Impact of Information Technology on the Audit Process -- 13. Overall Audit Strategy and Audit Program -- PART III. APPLICATION OF THE AUDIT PROCESS TO THE SALES AND COLLECTION CYCLE -- 14. Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions -- 15. Audit Sampling for Tests of Controls and Substantive Tests of Transactions -- 16. Completing the Tests in the Sales and Collection Cycle: Accounts Receivable-- 17. Audit Sampling for Tests of details of Balances -- PART IV. APPLICATION OF THE AUDIT PROCESS TO OTHER CYCLES -- 18. Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable -- 19. Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts -- 20. Audit of the Payroll and Personnel Cycle -- 21. Audit of the Inventory and Warehousing Cycle -- 22. Audit of the Capital Acquisition and Repayment -- 23. Audit of Cash and Financial Instruments -- PART V. COMPLETING THE AUDIT -- 24. Completing the Audit -- PART VI. OTHER ASSURANCE AND NONASSURANCE SERVICES -- 25. Other Assurance Services -- 26. Internal and Governmental Financial Auditing and Operations Auditing