Author | Arens, Alvin A |
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Title | Auditing : an integrated approach / Alvin A. Arens, James K. Loebbecke |
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Imprint |
Upper Saddle River, N.J. : Prentice Hall, 2000 |
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Edition |
8th ed |
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Descript |
p. : ill. ; 29 cm |
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CONTENT
The demand for audit and assurance services -- The CPA profession -- Audit reports -- Professional ethics -- Legal liability -- Audit responsibilities and objective -- Audit evidence -- Audit planning and documentation -- Materiality and risk -- Internal control and control risk -- 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 tests of details of balances -- Audit of the payroll and personnel cycle -- Audit of the acquisition and payment cycle: tests of transactions and accounts payable -- Completing the tests in the acquisition and payment cycle – Audit of the inventory and warehousing cycle -- Audit of the capital acquisition and payment cycle: tests of transactions and accounts payable -- Completing the tests in the acquisition and payment cycle -- Audit of the inventory and warehousing cycle -- Audit of the capital acquisition and repayment cycle -- Audit of cash balances -- Completing the audit -- Other audit, attestation services, and compilation engagements -- Internal and governmental financial auditing and operational auditing
SUBJECT
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Auditing
LOCATION | CALL# | STATUS |
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Chula Business School Library | 657.45 A681A 2000 |
CHECK SHELVES
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