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Solution Manual (Complete Download) for Auditing and Assurance Services, 16th Edition By Alvin A. Arens,Randal J. Elder,Mark S. Beasley, Chris E. Hogan, ISBN-13:9780134075747 Instantly Downloadable Solution Manual

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Solution Manual (Complete Download) for Auditing and Assurance Services, 16th Edition By Alvin A. Arens,Randal J. Elder,Mark S. Beasley, Chris E. Hogan, ISBN-13:9780134075747 Instantly Downloadable Solution Manual

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Solution Manual (Complete Download) for Auditing and Assurance Services, 16th Edition By Alvin A. Arens,Randal J. Elder,Mark S. Beasley, Chris E. Hogan, ISBN-13:9780134075747 Instantly Downloadable Solution Manual

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Description

For the core auditing course for accounting majors.

This package includes MyAccountingLab®

An Integrated, Up-to-Date Approach to Auditing and Assurance Services

Comprehensive and up-to-date, including discussion of new standards, codes, and concepts, Auditing and Assurance Services: An Integrated Approach presents an integrated concepts approach to auditing that details the process from start to finish. Based on the author’s belief that the fundamental concepts of auditing center on the nature and amount of evidence that auditors should gather in specific engagements, the text’s primary objective is to illustrate auditing concepts using practical examples and real-world settings.

The Sixteenth Edition remains up-to-date with examples of key real-world audit decisions and an emphasis on audit planning, risk assessment processes, and collecting and evaluating evidence in response to risks.

Personalize Learning with MyAccountingLab

MyAccountingLab is an online homework, tutorial, and assessment program designed to work with this text to engage students and improve results. Within its structured environment, students practice what they learn and test their understanding.

Table of Contents

Part 1: The Auditing Profession

    Chapter 1: The Demand For Audit And Other Assurance Services

Nature of Auditing
Distinction Between Auditing and Accounting
Economic Demand for Auditing
Assurance Services
Types of Audits
Types of Auditors
Certified Public Accountant

 Chapter 2: The CPA Profession

Certified Public Accounting Firms
Activities of CPA Firms
Structure of CPA Firms
Sarbanes-Oxley Act and Public Company Accounting Oversight Board

Securities and Exchange Commission
American Institute of Certified Public Accountants (AICPA)
International and U.S. Auditing Standards
Generally Accepted Auditing Standards
Statements on Auditing Standards
Quality Control

Chapter 3: Audit Reports

Standard Unqualified Audit Report for Non-Public Entities
Unqualified Audit Report and Report on Internal Control Over Financial Reporting Under PCAOB Auditing         Standards
Unqualified Audit Report with Emphasis-Of-Matter Explanatory Paragraph or Modified Wording
Departures from an Unqualified Audit Report
Materiality
Discussion of Conditions Requiring a Departure
Auditor’s Decision Process for Audit Reports
International Accounting and Auditing Standards

Chapter 4: Professional Ethics

What Are Ethics?
Ethical Dilemmas
Special Need for Ethical Conduct in Professions
Code of Professional Conduct
Independence
Independence Rule of Conduct and Interpretations
Other Rules of Conduct
Enforcement

Chapter 5: Legal Liability

Changed Legal Environment
Distinguishing Business Failure, Audit Failure, and Audit Risk
Legal Concepts Affecting Liability
Liability to Clients
Liability to Third Parties Under Common Law
Civil Liability Under the Federal Securities Laws
Criminal Liability
The Profession’s Response to Legal Liability

Part 2: The Audit Process

    Chapter 6: Audit Responsibilities and Objectives

Objective of Conducting an Audit of Financial Statements
Management’s Responsibilities
Auditor’s Responsibilities
Financial Statement Cycles
Setting Audit Objectives
Management Assertions
Transaction-Related Audit Objectives
Presentation and Disclosure-Related Audit Objectives
How Audit Objectives Are Met

Chapter 7: Audit Evidence

Nature of Evidence
Audit Evidence Decisions
Persuasiveness of Evidence
Types of Audit Evidence
Audit Documentation

Chapter 8: Audit Planning and Analytical Procedures

Planning
Accept Client and Perform Initial Audit Planning
Understand the Client’s Business and Industry
Assess Client Business Risk
Perform Preliminary Analytical Procedures
Summary of the Parts of Audit Planning
Analytical Procedures
Five Types of Analytical Procedures
Common Financial Ratios

   Chapter 9: Materiality and Risk

Materiality
Materiality for Financial Statements as a Whole
Determine Performance Materiality
Estimate Misstatement and Compare with Preliminary Judgement
Audit Risk
Audit Risk Model Components
Assessing Acceptable Audit Risk
Assessing Inherent Risk
Relationship of Risks to Evidence and Factors Influencing Risks

 Chapter 10: Internal Control, Control Risk, and Section 404 Audits

Internal Control Objectives
Management and Auditor Responsibilities for Internal Control
COSO Components of Internal Control
Obtain and Document Understanding of Internal Control
Assess Control Risk
Tests of Control
Decide Planned Detection Risk and Design Substantive Tests
Section 404 Reporting on Internal Control
Evaluating, Reporting, and Testing Internal Control for Nonpublic Companies

    Chapter 11: Fraud Auditing

Types of Fraud
Conditions of Fraud
Assessing the Risk of Fraud
Corporate Governance Oversight to Reduce Fraud Risks
Responding to the Risk of Fraud
Specific Fraud Risk Areas
Responsibilities When Fraud is Suspected

 Chapter 12: The Impact of Information Technology on the Audit Process

How Information Technologies Improve Internal Control
Assessing Risks of Information Technology
Internal Controls Specific to Information Technology
Impact of Information Technology to the Audit Process
Issues for Different IT Environments

Chapter 13: Overall Audit Strategy and Audit Program

Types of Tests
Selecting Which Types of Tests to Perform
Impact of Information Technology on Audit Testing
Evidence Mix
Design of the  Audit Program
Summary of Key Evidence-Related Terms
Summary of the Audit Process

Part 3: Application of the Audit Process to the Sales and Collection Cycle

Chapter 14: Audit of the Sales and Collection Cycle: Test of Controls and Substantive Tests of Transactions

Accounts and Classes of Transactions in the Sales and Collection Cycle
Business Functions in the Cycle and Related Documents and Records
Methodology for Designing Tests of Controls and Substantive Tests of Transactions for Sales
Sales Returns and Allowances
Methodology for Designing Tests of Control and Substantive Tests of Transactions for Cash Receipts
Audit Tests for the Write-off of Uncollectible Accounts
Additional Internal Controls over Account Balances and Presentation and Disclosure
Effect of Results of Tests of Controls and Substantive Tests of Transactions

Chapter 15: Audit Sampling for Tests of Controls and Substantive Tests of Transactions

Representative Samples
Statistical Versus Nonstatistical Sampling and Probabilistic Versus Nonprobabilistic Sample Selection
Probabilistic Sample Selection Methods
Sampling for Exception Rates
Application of Nonstatistical Audit Sampling
Statistical Audit Sampling
Sampling Distribution
Application of Attributes Sampling

Chapter 16: Completing the Tests in the Sales and Collection Cycle: Accounts Receivable

Methodology for Designing Tests of Details of Balances
Designing Tests of Details of Balances
Confirmation of Accounts Receivable
Developing Tests of Details Audit Program

Chapter 17: Audit Sampling for Tests of Details of Balances

Comparisons of Audit Sampling for Tests of Details Balances and for Tests of Controls and Substantive Tests         of Transactions
Nonstatisitcal Sampling
Monetary Unit Sampling
Variables Sampling
Illustration Using Difference Estimation

Part 4: Application of the Audit Process to Other Cycles

    Chapter 18: Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of     Transactions, and Accounts Payable

Accounts and Classes of Transactions in the Acquisition and Payment Cycle
Business Functions in the Cycle and Related Documents and Records
Methodology for Designing Tests of Controls and Substantive Tests of Transactions
Methodology for Designing Tests of Details of Balances for Accounts Payable

Chapter 19: Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts

Types of Other Accounts in the Acquisitions and Payment Cycle
Audit of Property, Plant, and Equipment
Audit of Prepaid Expenses
Audit of Accrued Liabilities
Audit of Income and Expense Accounts

Chapter 20: Audit of the Payroll and Personnel Cycle

Accounts and Transactions in the Payroll and Personnel Cycle
Business Functions in the Cycle and Related Documents and Records
Methodology for Designing Tests of Controls and Substantive Tests of Transactions
Methodology for Designing Tests of Details and Balances

Chapter 21: Audit of the Inventory and Warehouse Cycle

Business Functions in the Cycle and Related Documents and Records
Parts of the Audit Inventory
Audit of Cost Accounting
Analytical Procedures
Physical Observation of Inventory
Audit of Pricing and Compilation
Integration of the Tests

Chapter 22: Audit of the Capital Acquisition and Repayment

Accounts in the Cycle
Notes Payable
Owners’ Equity

Chapter 23: Audit of Cash and Financial Instruments

Types of Cash and Financial Instruments Accounts
Cash in the Bank and Transaction Cycles
Audit of the General Cash Account
Fraud-Oriented Procedures
Audit of Financial Instruments Accounts

Part 5: Completing the Audit

Chapter 24: Comleting the Audit

Perform Additional Tests for Presentation and Disclosure
Review for Contingent Liabilities and Commitments
Review for Subsequent Events
Final Evidence Accumulation
Evaluate Results
Issue the Audit Report
Communicate with the Audit Committee and Management
Subsequent Discovery of Facts

Part 6: Other Assurance and Nonassurance Services

Chapter 25: Other Assurance Services

Review and Compilation Services
Review of Interim Financial Information for Public Companies
Attestation Engagements
WebTrust and SysTrust Services
Reports on Controls at Service Organizations
Prospective Financial Statements
Agreed-Upon Procedures Engagements
Other Audits or Limited Assurance Engagements

Chapter 26: Internal and Governmental Financial Auditing and Operational Auditing

Internal Financial Auditing
Governmental Financial Auditing
Operational Auditing

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