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Auditing and Assurance Services, 14th Edition

By Alvin A. Arens, Randal J. Elder, Mark S. Beasley

Published by Prentice Hall

Published Date: Mar 17, 2011


An integrated and current approach to auditing.

Auditing and Assurance Services: An Integrated Approach
presents an integrated concepts approach that shows readers the auditing process from start to finish. This text prepares readers for real-world audit decision making by using illustrative examples of key audit decisions, with an emphasis on audit planning, risk assessment processes and collecting and evaluating evidence in response to risks.
The fourteenth edition includes coverage of PCAOB Auditing Standards up through AS 15 (the PCAOB’s Risk Assessment Standards) , new standards related to auditor responsibilities related to supplementary information included in financial statements (SAS Nos. 119 and 120), and the most up-to-date content in the dynamic auditing environment.

Table of Contents

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

These online resources are available at no cost.

Companion Website for Auditing and Assurance Services, 14th Edition

Purchase Info

ISBN-10: 0-13-257595-7

ISBN-13: 978-0-13-257595-9

Format: Alternate Binding

This title is currently unavailable on myPearsonStore.
We recommend Auditing and Assurance Services with ACL Software CD, 15th Edition as a replacement.

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