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Auditing and Other Assurance Services (Canadian) / With CD

Auditing and Other Assurance Services (Canadian) / With CD - 9th edition

ISBN13: 978-0130091246

Cover of Auditing and Other Assurance Services (Canadian) / With CD 9TH 03 (ISBN 978-0130091246)
ISBN13: 978-0130091246
ISBN10: 0130091243
Cover type:
Edition/Copyright: 9TH 03
Publisher: Pearson Education Canada
Published: 2003
International: No

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Auditing and Other Assurance Services (Canadian) / With CD - 9TH 03 edition

ISBN13: 978-0130091246

Alvin Arens, James Loebbecke, W. Lemon and Ingrid Splettstoesser

ISBN13: 978-0130091246
ISBN10: 0130091243
Cover type:
Edition/Copyright: 9TH 03
Publisher: Pearson Education Canada

Published: 2003
International: No
Summary

Appropriate for courses in Auditing and Special Topics in Accounting at the college or university level. Auditing is a second-year (upper-level) course directed at students in pursuit of a professional accounting designation-CA, GGA, and CMA.

This innovative and easy-to-understand bestseller offers a mixture of auditing theory and practical applications for those who will work for auditing firms. It provides thorough coverage of the entire audit process, taking the reader step-by-step through an audit cycle, then showing how the process relates to all audit cycles. Reflecting the reality of today's working world, particularly the impact of technology on auditing procedures and techniques, the text has been thoroughly revised and updated, and is completely oriented to the practical application of computers in the field of auditing. It addresses five major issues in this area that have imposed change on the auditing environment: use of computer systems by audit clients; types of computer-based systems used by audit clients; form of working papers used in general practice; student knowledge of automated systems; and integration of automated systems into the review questions, problems, and cases. Students will learn not only auditing procedures, but also how to analyze data.

Features:

  • NEW-- CD ROM package with text
  • NEW-- Streamlining of problems to avoid duplication
  • A symbol in the margin indicates which end-of-chapter questions can be solved using the software available on the CD-ROM
  • ABC Audit integrated case now moved to Companion Website
  • The CD-ROM package includes full versions of Working Paper Software and IDEA Data Analysis Software, provided by CaseWare, Inc. CaseWare provides industry standard software for auditing professionals. Cases, prepared by Ingrid Splettstoesser and compatible with IDEA software, are also included on the CD-ROM
  • UPDATED -- base year by two years
  • UPDATED -- terminology
  • UPDATED -- selected figures, examples and focus boxes
  • End-of-chapter multiple-choice questions and problems from the CAs and CGAs
  • Chapter content throughout the textbook integrates computer technology and automated processes
  • Learning objectives appear in the beginning of each chapter and are numbered and cross-referenced to the page where the objective is discussed
  • Each objective is repeated at appropriate points in the chapter discussion to help reinforce the material
  • Weblinks in the margins-minimum of three per chapter
  • Essential Terms are listed alphabetically at the end of each chapter and cross-referenced to page where term is introduced
  • Contains extensive problem materials, including 15-20 short-answer Review Questions, Multiple Choice questions, Discussion Questions, Problems, and Cases
  • Chapters include excerpts from accounting and auditing publications, illustrating real company practices
  • International Auditing Guidelines are discussed
  • Provides an integrated framework that focuses on the auditor's decision-making process
  • Emphasizes audit objectives and their relationship to the financial statements studied
  • Incorporates both the transaction cycle approach and use of case illustrations
  • Presents an innovative approach to ethics in auditing

Author Bio

Arens, Alvin J. : Michigan State University

Loebbecke, James K. : University of Utah

Lemon, W. Morley : University of Waterloo

Splettstoesser, Ingrid B. : York University

Table of Contents

I. THE AUDITING PROFESSION.

1. An Overview of Auditing and Assurance Engagements.
2. The Auditor's Report.
3. Professional Ethics.
4. Legal Liability.

II. THE FINANCIAL STATEMENT AUDITING PROCESS.

5. Audit Responsibilities and Objectives.
6. Audit Evidence.
7. Audit Planning and Documentation.
8. Materiality and Risk.
9. The Study of Internal Control and Assessment of Control Risk.
10. Overall Audit Plan and Audit Program.

III. APPLICATION OF THE AUDITING PROCESS TO THE SALES AND COLLECTION CYCLE.

11. Audit Sampling Concepts.
12. Audit of the Sales and Collection Cycle: Tests of Controls.
13. Analytical Review and the Audit of the Sales and Collection Cycle.
14. Completing the Tests in the Sales and Collection Cycle: Accounts Receivable.

IV. APPLICATION OF THE AUDITING PROCESS TO OTHER CYCLES.

15. Audit of the Payroll and Personnel Cycle.
16. Audit of the Acquisition and Payment Cycle.
17. Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts.
18. Audit of the Inventory and Warehousing Cycle.
19. Audit of the Capital Acquisition and Repayment Cycle.
20. Audit of Cash Balances.

V. COMPLETING THE AUDIT AND OFFERING OTHER ASSURANCE SERVICES.

21. Completing the Audit.
22. Auditing Automated Information Systems: Special Topics.
23. Assurance Services: Attest Engagements.
24. Assurance Services: Direct Reporting Engagements and Business Advisory Services.
25. Assurance Services: Internal Auditing and Comprehensive Auditing.
Index.

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