Auditing And Assurance Services Plus Myaccountinglab With Pearson Etext -- Access Card Package

Book & Toy | February 11, 2016

byAlvin A. Arens, Randal J. Elder, Mark S. Beasley

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For the core auditing course for accounting majors.

This package includes MyAccountingLab®

 

An Integrated, Up-to-Date Approach to Auditing and Assurance Services

Comprehensive and up-to-date, including discussion of new standards, codes, and concepts, Auditing and Assurance Services: An Integrated Approach presents an integrated concepts approach to auditing that details the process from start to finish. Based on the author’s belief that the fundamental concepts of auditing center on the nature and amount of evidence that auditors should gather in specific engagements, this edition’s primary objective is to illustrate auditing concepts using practical examples and real-world settings.

 

The Sixteenth Edition remains up-to-date with examples of key real-world audit decisions and an emphasis on audit planning, risk assessment processes, and collecting and evaluating evidence in response to risks.

 

Personalize Learning with MyAccountingLab

MyAccountingLab is an online homework, tutorial, and assessment program designed to work with this text to engage students and improve results. Within its structured environment, students practice what they learn and test their understanding.

 

0134435095 / 9780134435091 Auditing and Assurance Services Plus MyAccountingLab with Pearson eText -- Access Card Package

 

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  • 0134148614 / 9780134148618 MyAccountingLab with Pearson eText -- Access Card -- for Auditing and Assurance Services

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NOTE: Before purchasing, check with your instructor to ensure you select the correct ISBN. Several versions of Pearson's MyLab & Mastering products exist for each title, and registrations are not transferable. To register for and use Pearson's MyLab & Mastering products, you may also need a Course ID, which your instructor will provid...

Al Arens, founding author of this textbook, was the PricewaterhouseCoopers Professor of Accounting Emeritus at Michigan State University. In addition to writing books on auditing, he was a coauthor of computerized accounting supplements and he was actively involved in the continuing education of practitioners with local and regional C...

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Format:Book & ToyDimensions:880 pages, 11.1 × 8.8 × 1.4 inPublished:February 11, 2016Publisher:Pearson EducationLanguage:English

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Table of Contents

Part 1: The Auditing Profession

    Chapter 1: The Demand For Audit And Other Assurance Services

         Nature of Auditing
         Distinction Between Auditing and Accounting
         Economic Demand for Auditing
         Assurance Services
         Types of Audits
         Types of Auditors
         Certified Public Accountant

     Chapter 2: The CPA Profession

         Certified Public Accounting Firms
         Activities of CPA Firms
         Structure of CPA Firms
         Sarbanes-Oxley Act and Public Company Accounting Oversight Board

         Securities and Exchange Commission
        American Institute of Certified Public Accountants (AICPA)
        International and U.S. Auditing Standards
         Generally Accepted Auditing Standards
         Statements on Auditing Standards
         Quality Control

     Chapter 3: Audit Reports

         Standard Unqualified Audit Report for Non-Public Entities
         Unqualified Audit Report and Report on Internal Control Over Financial Reporting Under PCAOB Auditing          Standards
         Unqualified Audit Report with Emphasis-Of-Matter Explanatory Paragraph or Modified Wording
         Departures from an Unqualified Audit Report
         Materiality
         Discussion of Conditions Requiring a Departure
         Auditor’s Decision Process for Audit Reports
         International Accounting and Auditing Standards

     Chapter 4: Professional Ethics

         What Are Ethics?
         Ethical Dilemmas
         Special Need for Ethical Conduct in Professions
         Code of Professional Conduct
         Independence
         Independence Rule of Conduct and Interpretations
         Other Rules of Conduct
         Enforcement

     Chapter 5: Legal Liability

         Changed Legal Environment
         Distinguishing Business Failure, Audit Failure, and Audit Risk
         Legal Concepts Affecting Liability
         Liability to Clients
         Liability to Third Parties Under Common Law
         Civil Liability Under the Federal Securities Laws
         Criminal Liability
         The Profession’s Response to Legal Liability


Part 2: The Audit Process

    Chapter 6: Audit Responsibilities and Objectives

         Objective of Conducting an Audit of Financial Statements
         Management’s Responsibilities
         Auditor’s Responsibilities
         Financial Statement Cycles
         Setting Audit Objectives
         Management Assertions
         Transaction-Related Audit Objectives
         Presentation and Disclosure-Related Audit Objectives
         How Audit Objectives Are Met

     Chapter 7: Audit Evidence

         Nature of Evidence
         Audit Evidence Decisions
         Persuasiveness of Evidence
         Types of Audit Evidence
         Audit Documentation

     Chapter 8: Audit Planning and Analytical Procedures

         Planning
         Accept Client and Perform Initial Audit Planning
         Understand the Client’s Business and Industry
         Assess Client Business Risk
         Perform Preliminary Analytical Procedures
         Summary of the Parts of Audit Planning
         Analytical Procedures
         Five Types of Analytical Procedures
         Common Financial Ratios

     Chapter 9: Materiality and Risk

         Materiality
         Materiality for Financial Statements as a Whole
         Determine Performance Materiality
         Estimate Misstatement and Compare with Preliminary Judgement
         Audit Risk
         Audit Risk Model Components
         Assessing Acceptable Audit Risk
         Assessing Inherent Risk
         Relationship of Risks to Evidence and Factors Influencing Risks

     Chapter 10: Internal Control, Control Risk, and Section 404 Audits

         Internal Control Objectives
         Management and Auditor Responsibilities for Internal Control
         COSO Components of Internal Control
         Obtain and Document Understanding of Internal Control
         Assess Control Risk
         Tests of Control
         Decide Planned Detection Risk and Design Substantive Tests
         Section 404 Reporting on Internal Control
         Evaluating, Reporting, and Testing Internal Control for Nonpublic Companies

    Chapter 11: Fraud Auditing

         Types of Fraud
         Conditions of Fraud
         Assessing the Risk of Fraud
         Corporate Governance Oversight to Reduce Fraud Risks
         Responding to the Risk of Fraud
         Specific Fraud Risk Areas
         Responsibilities When Fraud is Suspected

     Chapter 12: The Impact of Information Technology on the Audit Process

         How Information Technologies Improve Internal Control
         Assessing Risks of Information Technology
         Internal Controls Specific to Information Technology
         Impact of Information Technology to the Audit Process
         Issues for Different IT Environments

     Chapter 13: Overall Audit Strategy and Audit Program

         Types of Tests
         Selecting Which Types of Tests to Perform
         Impact of Information Technology on Audit Testing
         Evidence Mix
         Design of the  Audit Program
         Summary of Key Evidence-Related Terms
         Summary of the Audit Process


Part 3: Application of the Audit Process to the Sales and Collection Cycle

     Chapter 14: Audit of the Sales and Collection Cycle: Test of Controls and Substantive Tests of Transactions

         Accounts and Classes of Transactions in the Sales and Collection Cycle
         Business Functions in the Cycle and Related Documents and Records
         Methodology for Designing Tests of Controls and Substantive Tests of Transactions for Sales
         Sales Returns and Allowances
         Methodology for Designing Tests of Control and Substantive Tests of Transactions for Cash Receipts
         Audit Tests for the Write-off of Uncollectible Accounts
         Additional Internal Controls over Account Balances and Presentation and Disclosure
         Effect of Results of Tests of Controls and Substantive Tests of Transactions

     Chapter 15: Audit Sampling for Tests of Controls and Substantive Tests of Transactions

         Representative Samples
        Statistical Versus Nonstatistical Sampling and Probabilistic Versus Nonprobabilistic Sample Selection
         Probabilistic Sample Selection Methods
         Sampling for Exception Rates
         Application of Nonstatistical Audit Sampling
         Statistical Audit Sampling
         Sampling Distribution
         Application of Attributes Sampling

     Chapter 16: Completing the Tests in the Sales and Collection Cycle: Accounts Receivable

         Methodology for Designing Tests of Details of Balances
         Designing Tests of Details of Balances
         Confirmation of Accounts Receivable
         Developing Tests of Details Audit Program

     Chapter 17: Audit Sampling for Tests of Details of Balances

         Comparisons of Audit Sampling for Tests of Details Balances and for Tests of Controls and Substantive Tests          of Transactions
         Nonstatisitcal Sampling
         Monetary Unit Sampling
         Variables Sampling
         Illustration Using Difference Estimation


Part 4: Application of the Audit Process to Other Cycles

    Chapter 18: Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of     Transactions, and Accounts Payable

         Accounts and Classes of Transactions in the Acquisition and Payment Cycle
         Business Functions in the Cycle and Related Documents and Records
         Methodology for Designing Tests of Controls and Substantive Tests of Transactions
         Methodology for Designing Tests of Details of Balances for Accounts Payable

     Chapter 19: Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts

         Types of Other Accounts in the Acquisitions and Payment Cycle
         Audit of Property, Plant, and Equipment
         Audit of Prepaid Expenses
         Audit of Accrued Liabilities
         Audit of Income and Expense Accounts

     Chapter 20: Audit of the Payroll and Personnel Cycle

         Accounts and Transactions in the Payroll and Personnel Cycle
         Business Functions in the Cycle and Related Documents and Records
         Methodology for Designing Tests of Controls and Substantive Tests of Transactions
         Methodology for Designing Tests of Details and Balances

     Chapter 21: Audit of the Inventory and Warehouse Cycle

         Business Functions in the Cycle and Related Documents and Records
         Parts of the Audit Inventory
         Audit of Cost Accounting
         Analytical Procedures
         Physical Observation of Inventory
         Audit of Pricing and Compilation
         Integration of the Tests

     Chapter 22: Audit of the Capital Acquisition and Repayment

         Accounts in the Cycle
         Notes Payable
         Owners’ Equity

     Chapter 23: Audit of Cash and Financial Instruments

         Types of Cash and Financial Instruments Accounts
         Cash in the Bank and Transaction Cycles
          Audit of the General Cash Account
         Fraud-Oriented Procedures
         Audit of Financial Instruments Accounts


Part 5: Completing the Audit

     Chapter 24: Comleting the Audit

         Perform Additional Tests for Presentation and Disclosure
         Review for Contingent Liabilities and Commitments
         Review for Subsequent Events
         Final Evidence Accumulation
         Evaluate Results
         Issue the Audit Report
         Communicate with the Audit Committee and Management
         Subsequent Discovery of Facts


Part 6: Other Assurance and Nonassurance Services

     Chapter 25: Other Assurance Services

         Review and Compilation Services
         Review of Interim Financial Information for Public Companies
         Attestation Engagements
         WebTrust and SysTrust Services
         Reports on Controls at Service Organizations
         Prospective Financial Statements
         Agreed-Upon Procedures Engagements
         Other Audits or Limited Assurance Engagements

     Chapter 26: Internal and Governmental Financial Auditing and Operational Auditing

         Internal Financial Auditing
         Governmental Financial Auditing
         Operational Auditing