TY  - BOOK
AU  - Arens,Alvin A.
AU  - Arens,Alvin A.
TI  - Essentials of auditing, assurance services and ethics in Australia: an integrated approach 
SN  - 9781442508224 (pbk.)
AV  - HF5667 .E87 2010
U1  - 657.450994 22
PY  - 2010///
CY  - Frenchs Forest, N.S.W.
PB  - Pearson Australia
KW  - Auditing
KW  - Australia
N1  - CD-ROM titled : Computer assisted auditing using ACL / software by ACL (ACL desktop version 9 (edu) software); additional material by Peter Best; "Authorised adaptation from the United States edition entitled : Auditing and assurance services, 12th edition, ...by Arens ...  c2008" --verso t.p; "First adaptation edition published by Pearson Australia, copyright 2010" --verso t.p; Includes index; PART I: The Auditing Profession -- 1. Demand for audit and assurance services -- 2. Audit reports -- 3. Audit regulation and quality -- PART II: The Audit Process -- 4. Audit responsibilities and objectives -- 5. Audit evidence -- 6.  Audit planning and documentation -- 7. Materiality and risk -- 8. Internal control and control risk -- 9. Fraud auditing  -- 10. The impact of information technology on the audit process -- 11. Overall audit plan and audit program -- 12. Audit and tests of controls in the sales and collection cycle -- 13. Audit sampling -- PART III: Application of the Audit Process to the Sales and Collection Cycles -- 14. Audit of transaction cycles and financial balance statements -- 15. Completing the audit -- PART IV: Other Assurance and Nonassurance services -- 16.Other assurance engagements and environments
N2  - This book is a concise introduction to auditing for students who have not had significant experience in the field. It is also appropriate for introductory professional development courses for public accounting firms
ER  -