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Auditing and Assurance Services: An Integrated Approach(GE)(18版)

Auditing

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			9781292448985
			Arens,Alvin A. Arens,Randal J. Elder,Mark S. Beasley,Chris E. Hogan
			華泰文化
			2023年11月01日
			527.00 元
			HK$ 527

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ISBN：9781292448985

叢書系列：審計學

規格：平裝 / 922頁 / 21.6 x 27.6 x 3 cm / 普通級 / 全彩印刷 / 18版

出版地：台灣
審計學

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商業理財 > 會計/統計 > 審計學

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容
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　　Auditing and Assurance Services: An Integrated Approach, the definitive introductory text on auditing, focuses on the auditor’s decision-making process—whether during a financial statement audit or during an integrated audit of both financial statements and internal control over financial reporting. Comprehensive and up to date, the text uses examples from the complex, current global auditing environment, such as the United Kingdom’s Financial Reporting Council highlighting a lack of skepticism as a major concern; the challenges of auditing crypto-assets; and the debate over climate-related risk assessment, to illustrate the nature and amount of evidence gathering needed at each engagement. Using key audit decisions—like establishing the objectives in a given audit area; identifying the risks related to the engagement; determining the evidence needed; and evaluating the evidence obtained—as its foundation, this text equips students with the skills to successfully conduct an audit according to internationally recognized financial reporting frameworks. The 18th Edition, Global Edition, contains the latest standards and codes as well as new data analysis and sample CPA-style questions to help you prepare for the actual exam.

目
錄

PART I: THE AUDITING PROFESSION

Ch 1 The Demand for Audit and Other Assurance Services

Ch 2 The CPA Profession

Ch 3 Audit Reports

Ch 4 Professional Ethics

Ch 5 Legal Liability

PART II: THE AUDIT PROCESS

Ch 6 Audit Responsibilities and Objectives

Ch 7 Audit Evidence

Ch 8 Audit Planning and Materiality

Ch 9 Assessing the Risk of Material Misstatement

Ch10 Assessing and Responding to Fraud Risks

Ch11 Internal Control and Coso Framework

Ch12 Assessing Control Risk and Reporting on Internal Controls

Ch13 Overall Audit Strategy and Audit Program

PART III: APPLICATION OF THE AUDIT PROCESS TO THE SALES AND COLLECTION CYCLE

Ch14 Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions

Ch15 Audit Sampling for Tests of Controls and Substantive Tests of Transactions

Ch16 Completing the Tests in the Sales and Collection Cycle: Accounts Receivable

Ch17 Audit Sampling for Tests of Details of Balances

PART IV: APPLICATION OF THE AUDIT PROCESS TO OTHER CYCLES

Ch18 Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable

Ch19 Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts

Ch20 Audit of the Payroll and Personnel Cycle

Ch21 Audit of the Inventory and Warehousing Cycle

Ch22 Audit of the Capital Acquisition and Repayment Cycle

Ch23 Audit of Cash and Financial Instruments

PART V: COMPLETING THE AUDIT

Ch24 Completing the Audit

PART VI: OTHER ASSURANCE AND NONASSURANCE SERVICES

Ch25 Other Assurance Services

Ch26 Internal and Governmental Financial Auditing and Operational Auditing

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