Description
Test Bank – Auditing and Assurance Services, 18th edition by Alvin A. Arens
Table of Contents
PART 1: THE AUDITING PROFESSION
- The Demand for Audit and Other Assurance Services
- The CPA Profession
- Audit ReportsProfessional Ethics
- Legal Liability
PART 2: THE AUDIT PROCESS
- Audit Responsibilities and Objectives
- Audit Evidence
- Audit Planning and Materiality
- Assessing the Risk of Material Misstatement
- Assessing and Responding to Fraud Risks
- Internal Control and Coso Framework
- Assessing Control Risk and Reporting on Internal Controls
- Overall Audit Strategy and Audit Program
PART 3: APPLICATION OF THE AUDIT PROCESS TO THE SALES AND COLLECTION CYCLE
- 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
PART 4: APPLICATION OF THE AUDIT PROCESS TO OTHER CYCLES
- 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 Cycle
- Audit of Cash and Financial Instruments
PART 5: COMPLETING THE AUDIT
- Completing the Audit
PART 6: OTHER ASSURANCE AND NONASSURANCE SERVICES
- Other Assurance Services
- Internal and Governmental Financial Auditing and Operational Auditing
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