000			02444cam a2200337 a 4500
001			4561214
003			APU
005			20151224051503.0
008			090225s2010 xnaa 001 0 eng d
020			_a9781442508224 (pbk.)
035			_a(OCoLC)312682959
040			_aANL _beng _dSM _cAPU
042			_aanuc
043			_au-at---
050		4	_aHF5667 _b.E87 2010
082	0	4	_a657.450994 _222 _bESS 2010
245	0	0	_aEssentials of auditing, assurance services and ethics in Australia : _ban integrated approach / _c[Alvin A.] Arens ... [et al.].
250			_a1st ed.
260			_aFrenchs Forest, N.S.W. : _bPearson Australia, _c2010.
300			_axvii, 612 p. : _bill. ; _c26 cm. + _e1 CD-ROM (4 3/4 in.)
500			_aCD-ROM titled : Computer assisted auditing using ACL / software by ACL (ACL desktop version 9 (edu) software); additional material by Peter Best.
500			_a"Authorised adaptation from the United States edition entitled : Auditing and assurance services, 12th edition, ...by Arens ... c2008" --verso t.p.
500			_a"First adaptation edition published by Pearson Australia, copyright 2010" --verso t.p.
500			_aIncludes index.
505	0		_aPART 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.
520			_aThis 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.
650		0	_aAuditing _zAustralia. _94994
700	1		_aArens, Alvin A. _94898
700	1		_aArens, Alvin A. _tAuditing and assurance services. _s12th ed. _94995
942			_2lcc _cBook _04
999			_c2056 _d2056