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

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.