Solution Manual for Auditing and Assurance Services 15th Edition Arens Elder Beasley 0133480348 9780133480344

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Language: English
ISBN-10: 0133480348
ISBN-13: 978-0133480344
ISBN-13: 9780133480344

Author: Alvin A.Arens, Randal J.Elder, Mark S.Beasley

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Table of Contents

1. The Demand for Audit and Other Assurance Services
2. The CPA Profession
3. Audit reports
4. Professional Ethics
5. Legal Liability
6. Audit Responsibilities and Objectives
7. Audit Evidence
8. Audit Planning and Analytical Procedures
9. Materiality and Risk
10. Internal Control, Control Risk, and Section 404 Audits
11. Fraud Auditing
12. The Impact of Information Technology on the Audit Process
13. Overall Audit Strategy and Audit Program
14. Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions
15. Audit Sampling for Tests of Controls and Substantive Tests of Transactions
16. Completing the Tests in the Sales and Collection Cycle: Accounts Receivable
17. Audit Sampling for Tests of details of Balances
18. Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable
19. Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts
20. Audit of the Payroll and Personnel Cycle
21. Audit of the Inventory and Warehousing Cycle
22. Audit of the Capital Acquisition and Repayment
23. Audit of Cash and Financial Instruments
24. Completing the Audit
25. Other Assurance Services
26. Internal and Governmental Financial Auditing and Operations

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