Auditing and Assurance Services
by Alvin A. Arens, Randal J. Elder, Mark S. Beasley
18th Edition
Publisher: Pearson
Book Details
| Print ISBN | 9780137879199 |
| eText ISBN | 9780138099275 |
| Publisher | Pearson |
| Publishing Year | 2024 |
| Edition | 18th Edition |
| Language | English |
| Pages | 999 |
Auditing and Assurance Services, 18th Edition, is a textbook that explains how to conduct a financial audit from start to finish within a financial reporting framework. Using practical examples and actual audit decisions, the volume connects conceptual foundations to professional execution.
The text introduces the broader professional landscape alongside engagement procedures. Major topics include auditor responsibilities, ethical codes, evidence collection, and the assessment of internal controls across core business cycles.
Published by Pearson, this 2024 edition incorporated updated auditing standards, expanded data analysis coverage, and provided sample CPA-style questions to assist students preparing for the professional examination.
Table of Contents
Chapter 1: The Demand for Audit and Other Assurance Services
Chapter 2: The CPA Profession
Chapter 3: Audit Reports
Chapter 4: Professional Ethics
Chapter 5: Legal Liability
Chapter 9: Audit Responsibilities and Objectives
Chapter 10: Audit Evidence
Chapter 11: Audit Planning and Materiality
Chapter 12: Assessing the Risk of Material Misstatement
Chapter 13: Assessing and Responding to Fraud Risks
Chapter 14: Internal Control and Coso Framework
Chapter 15: Assessing Control Risk and Reporting on Internal Controls
Chapter 16: Overall Audit Strategy and Audit Program
Chapter 17: Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions
Chapter 18: Audit Sampling for Tests of Controls and Substantive Tests of Transactions
Chapter 19: Completing the Tests in the Sales and Collection Cycle: Accounts Receivable
Chapter 20: Audit Sampling for Tests of Details of Balances
Chapter 21: Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable
Chapter 22: Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts
Chapter 23: Audit of the Payroll and Personnel Cycle
Chapter 24: Audit of the Inventory and Warehousing Cycle
Chapter 25: Audit of the Capital Acquisition and Repayment Cycle
Chapter 26: Audit of Cash and Financial Instruments
Chapter 27: Completing the Audit
Chapter 28: Other Assurance Services
Chapter 29: Internal and Governmental Financial Auditing and Operational Auditing
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