Auditing and assurance services : an integrated approach / Alvin A. Arens, Randal J. Elder, Mark S. Beasley.
نوع المادة : نصالناشر:Boston : Prentice Hall, [2012]تاريخ حقوق النشر: copyright 2012الطبعات:Updated 14th editionوصف:xx, 870 pages : color illustrations ; 29 cm. + 1 CD-ROM (4 3/4 in.) -- CD_ROM at multimedia roomنوع المحتوى:- text
- unmediated
- volume
- 0273754947 (pbk)
- 9780273754947 (pbk)
- 0132575957
- 9780132575959
- HF5667 A69 2012
نوع المادة | المكتبة الحالية | رقم الطلب | رقم النسخة | حالة | تاريخ الإستحقاق | الباركود | |
---|---|---|---|---|---|---|---|
الوسائل السمعية والبصرية | UAE Federation Library | مكتبة اتحاد الإمارات Multimedia | الوسائط السمعية والبصرية | HF5667 A69 2012 (إستعراض الرف(يفتح أدناه)) | C.1 | Library Use Only | داخل المكتبة فقط | 30010000270822 | ||
كتاب | UAE Federation Library | مكتبة اتحاد الإمارات General Collection | المجموعات العامة | HF5667 A69 2012 (إستعراض الرف(يفتح أدناه)) | C.1 | Library Use Only | داخل المكتبة فقط | 30010011078209 | ||
الوسائل السمعية والبصرية | UAE Federation Library | مكتبة اتحاد الإمارات Multimedia | الوسائط السمعية والبصرية | HF5667 A69 2012 (إستعراض الرف(يفتح أدناه)) | C.2 | لا يعار | 30010000270821 | ||
كتاب | UAE Federation Library | مكتبة اتحاد الإمارات General Collection | المجموعات العامة | HF5667 A69 2012 (إستعراض الرف(يفتح أدناه)) | C.2 | المتاح | 30010011078216 |
Browsing UAE Federation Library | مكتبة اتحاد الإمارات shelves, Shelving location: General Collection | المجموعات العامة إغلاق مستعرض الرف(يخفي مستعرض الرف)
Previous edition: 2010.
Includes index.
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 -- Section 404 audits of internal control and control risk -- Fraud auditing -- The impact of information technology on the audit process -- Overall audit plan 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 test of details of balances -- Audit of the acquisition and payment cycle: tests of controls and 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 cycle -- Audit of cash balances -- Completing the audit -- Other assurance services -- Internal and governmental financial auditing and operational auditing.