Comprehensive and up-to-date, including discussion of new standards, codes, and concepts, Auditing and Assurance Services: An Integrated Approach presents an integrated approach to auditing that details the process from start to finish. Based on the authors’ belief that the fundamental concepts of auditing centre on the nature and amount of evidence that auditors should gather in specific engagements, the text’s primary objective is to illustrate auditing concepts using practical examples and real-world settings. Using key real audit decisions as their foundation, students can successfully conduct an audit according to a financial reporting framework.

作者簡介

Randal J. Elder

　　現職：The University of North Carolina at Greensboro

Mark S. Beasley

　　現職：North Carolina State University

Chris E. Hogan

　　現職：Michigan State University

Alvin A. Arens

　　現職：Michigan State University

PART I: THE AUDITING PROFESSION
Ch 1 The Demand for Audit and Other Assurance Services
Ch 2 The CPA Profession
Ch 3 Other Assurance Services
Ch 4 Internal and Governmental Financial Auditing and Operational Auditing

PART II: THE AUDIT PROCESS
Ch 5 Audit Responsibilities and Objectives
Ch 6 Audit Evidence
Ch 7 Audit Planning and Materiality
Ch 8 Assessing the Risk of Material Misstatement
Ch 9 Assessing and Responding to Fraud Risks
Ch10 Internal Control and COSO Framework
Ch11 Assessing Control Risk and Reporting on Internal Controls
Ch12 Overall Audit Strategy and Audit Program

PART III: APPLICATION OF THE AUDIT PROCESS TO THE SALES AND COLLECTION CYCLE
Ch13 Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions
Ch14 Audit Sampling for Tests of Controls and Substantive Tests of Transactions
Ch15 Completing the Tests in the Sales and Collection Cycle: Accounts Receivable
Ch16 Audit Sampling for Tests of details of Balances

PART IV: APPLICATION OF THE AUDIT PROCESS TO OTHER CYCLES
Ch17 Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable
Ch18 Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts
Ch19 Audit of the Payroll and Personnel Cycle
Ch20 Audit of the Inventory and Warehousing Cycle
Ch21 Audit of the Capital Acquisition and Repayment Cycle
Ch22 Audit of Cash and Financial Instruments

PART V: COMPLETING THE AUDIT
Ch23 Completing the Audit
Ch24 Audit Reports
Ch25 Professional Ethics