Auditing and Assurance Services, 18th edition

Published by Pearson (June 22, 2023) © 2024

  • Alvin A. Arens Michigan State University
  • Randal J. Elder The University of North Carolina Greensboro
  • Mark S. Beasley North Carolina State University
  • Chris E. Hogan Michigan State University

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ISBN-13: 9780138103064 (2023 update)
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Auditing and Assurance Services examines the process of conducting an audit from start to finish. The text's primary objective is to illustrate auditing concepts using practical examples and real-world settings. Using key real audit decisions as your foundation, you'll be able to successfully conduct an audit according to a financial reporting framework.

The 18th 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.

PART 1: THE AUDITING PROFESSION

  1. The Demand for Audit and Other Assurance Services
  2. The CPA Profession
  3. Audit Reports
  4. Professional Ethics
  5. Legal Liability

PART 2: THE AUDIT PROCESS

  1. Audit Responsibilities and Objectives
  2. Audit Evidence
  3. Audit Planning and Materiality
  4. Assessing the Risk of Material Misstatement
  5. Assessing and Responding to Fraud Risks
  6. Internal Control and Coso Framework
  7. Assessing Control Risk and Reporting on Internal Controls
  8. Overall Audit Strategy and Audit Program

PART 3: APPLICATION OF THE AUDIT PROCESS TO THE SALES AND COLLECTION CYCLE

  1. Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions
  2. Audit Sampling for Tests of Controls and Substantive Tests of Transactions
  3. Completing the Tests in the Sales and Collection Cycle: Accounts Receivable
  4. Audit Sampling for Tests of Details of Balances

PART 4: APPLICATION OF THE AUDIT PROCESS TO OTHER CYCLES

  1. Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable
  2. Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts
  3. Audit of the Payroll and Personnel Cycle
  4. Audit of the Inventory and Warehousing Cycle
  5. Audit of the Capital Acquisition and Repayment Cycle
  6. Audit of Cash and Financial Instruments

PART 5: COMPLETING THE AUDIT

  1. Completing the Audit

PART 6: OTHER ASSURANCE AND NONASSURANCE SERVICES

  1. Other Assurance Services
  2. Internal and Governmental Financial Auditing and Operational Auditing

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