About
Feautures
- Several chapters have been updated to reflect important developments related to auditing.
- Coverageof the AICPA Clarity Project and new PCAOB standards has been added, including Standard No. 18, Related Parties.
- Coverage of the revised AICPA Code of Professional Conduct, which was recently aligned with international standards, has been added.
- Discussion of auditor judgment andprofessional skepticism has been expanded, including material in Chapters 6 and 10. The text discusses the importance of a questioning mindset and the need to critically evaluate audit evidence to strengthen awareness of the elements of effective professional skepticism.
- Discussion of the requirements of the Sarbanes—Oxley Act of 2002 and the PCAOB Auditing Standard 5 (AS 5) that impact accelerated filer public companies has been added, and the risk assessment standards issued by the Auditing Standards Board are integrated throughout the text.
Contents
- The Demand for Audit and Other Assurance Services
- The CPA Profession
- Audit reports
- Professional Ethics
- Legal Liability
- Audit Responsibilities and Objectives
- Audit Evidence
- Audit Planning and Analytical Procedures
- Materiality and Risk
- Internal Control, Control Risk, and Section 404 Audits
- Fraud Auditing
- The Impact of Information Technology on the Audit Process
- Overall Audit Strategy and Audit Program
- Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions
- Audit Sampling for Tests of Controls and Substantive Tests of Transactions
- Completing the Tests in the Sales and Collection Cycle: Accounts Receivable
- Audit Sampling for Tests of details of Balances
- Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable
- Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts
- Audit of the Payroll and Personnel Cycle
- Audit of the Inventory and Warehousing Cycle
- Audit of the Capital Acquisition and Repayment
- Audit of Cash and Financial Instruments
- Completing the Audit
- Other Assurance Services
- Internal and Governmental Financial Auditing and Operations Auditing
Digital
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Auditing and Assurance Services plus MyAccountingLab with Pearson eText, Global Edition, 16/E
Arens, Elder, Beasley & Hogan
ISBN-10: 1292147989 • ISBN-13: 9781292147987
©2017 • Pearson • Kit/Package/ShrinkWrap
Published 15 Aug 2016 • Instock
MyAccountingLab - Instant Access - for Auditing and Assurance Services, Global Edition, 16/E
Arens, Elder, Beasley & Hogan
ISBN-10: 1292147938 • ISBN-13: 9781292147932
©2017 • Online • Live
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Resources
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Instructor's Resource Manual for Auditing and Assurance Service, Global Edition, 16/E ©2017
Arens, Elder, Beasley & Hogan
ISBN: 9781292147918
Instructor's Solution Manual for Auditing and Assurance Services, Global Edition, 16/E ©2017
Arens, Elder, Beasley & Hogan
ISBN: 9781292147925
Test Bank for Auditing and Assurance Services, Global Edition, 16/E ©2017
Arens, Elder, Beasley & Hogan
ISBN: 9781292147963
PowerPoint Slides for Auditing and Assurance Services, Global Edition, 16/E ©2017
Arens, Elder, Beasley & Hogan
ISBN: 9781292147956
TestGen for Auditing and Assurance Services, Global Edition, 16/E ©2017
Arens, Elder, Beasley & Hogan
ISBN: 9781292147970