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050	0	0	_aHF5667 _b.A69 2017
082	0	0	_a657/.45 _223
100	1		_aArens, Alvin A.
245	1	0	_aAuditing And Assurance Services / _cAlvin A. Arens, Former PricewaterhouseCoopers, Emeritus Professor, Michigan State University, Randal J. Elder, Syracuse University, Professor, Mark S. Beasley, North Carolina State University, Deloitte Professor of Enterprise Risk Management, Chris E. Hogan, Michigan State University, Professor.
250			_aTenth Edition.
264		1	_aBoston : _bPearson, _c[2017]
264		4	_c©2014
300			_axxiv,791 pages ; _c29 cm
336			_atext _2rdacontent
337			_aunmediated _2rdamedia
338			_avolume _2rdacarrier
500			_aRevised edition of the authors' Auditing and assurance services, 2014.
504			_aPreface -- The demand for audit and other assurance services -- The cpa profession -- Audit reports -- Professional ethics -- Legal liability -- Audit responsibilities and objectives -- Audit evidence -- Audit planning and analytical procedures -- Materiality and risk -- Internal control, control risk, and section 404 audits -- Fraud auditing -- The impact of information technology on the audit process -- Overall audit strategy and audit program -- Audit of the sales and collection cycle : tests of controls and substantive tests of transactions -- Audit sampling for tests of controls and substantive tests of transactions -- Completing the tests in the sales and collection cycle : accounts receivable -- Audit sampling for tests of details of balances -- Audit of the acquisition and payment cycle : tests of controls, substantive tests -- Of transactions, and accounts payable -- Completing the tests in the acquisition and payment cycle : verification of selected accounts -- Audit of the payroll and personnel cycle -- Audit of the inventory and warehousing cycle -- Audit of the capital acquisition and repayment -- Completing the audit -- Other assurance services -- Internal and governmental financial auditing and operational auditing -- Appendix: ACL installation and instructions -- Index.
650		0	_aAuditing.
700	1		_aElder, Randal J. _eauthor
700	1		_aBeasley, Mark S. _eauthor
700	1		_aArens, Alvin A. _tAuditing, an integrated approach. _eauthor
906			_a7 _bcbc _corignew _d1 _eecip _f20 _gy-gencatlg
942			_2lcc _cBK _n0
999			_c33300 _d33300