Description
Auditing and Assurance Services 18th Edition Arens ISBN: 9780137879199 TEST BANK
Test Bank for Auditing and Assurance Services 18th Edition By Alvin A. Arens, Randal J. Elder, Mark S. Beasley, Chris E. Hogan, ISBN: 9780138103064, ISBN: 9780137879199
PART 1: 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 2: THE AUDIT PROCESS
9. Audit Responsibilities and Objectives
10. Audit Evidence
11. Audit Planning and Materiality
12. Assessing the Risk of Material Misstatement
13. Assessing and Responding to Fraud Risks
14. Internal Control and Coso Framework
15. Assessing Control Risk and Reporting on Internal Controls
16. Overall Audit Strategy and Audit Program
PART 3: APPLICATION OF THE AUDIT PROCESS TO THE SALES AND COLLECTION CYCLE
17. Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions
18. Audit Sampling for Tests of Controls and Substantive Tests of Transactions
19. Completing the Tests in the Sales and Collection Cycle: Accounts Receivable
20. Audit Sampling for Tests of Details of Balances
PART 4: APPLICATION OF THE AUDIT PROCESS TO OTHER CYCLES
21. Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable
22. Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts
23. Audit of the Payroll and Personnel Cycle
24. Audit of the Inventory and Warehousing Cycle
25. Audit of the Capital Acquisition and Repayment Cycle
26. Audit of Cash and Financial Instruments
PART 5: COMPLETING THE AUDIT
27. Completing the Audit
PART 6: OTHER ASSURANCE AND NONASSURANCE SERVICES
28. Other Assurance Services
29. Internal and Governmental Financial Auditing and Operational Auditing
