Auditing and Assurance Services, authored by Alvin A. Arens, is a seminal text that delves into the intricate process of conducting audits from inception to completion. The primary objective of the book is to elucidate auditing concepts through practical examples and real-world scenarios. By utilizing key audit decisions as a cornerstone, readers can navigate through the audit process adeptly within a financial reporting framework.<\/p>\n

The 17th Edition of the book encapsulates the latest standards and codes along with new sample CPA-style questions designed to equip readers for the actual exam.<\/p>\n

Table of Contents<\/h2>\n

\n
• PART 1: THE AUDITING PROFESSION\n
  \n
  • 1. The Demand for Audit and Other Assurance Services<\/li>\n
  • 2. The CPA Profession<\/li>\n
  • 3. Audit Reports<\/li>\n
  • 4. Professional Ethics<\/li>\n
  • 5. Legal Liability<\/li>\n<\/ul>\n<\/li>\n
  • PART 2: THE AUDIT PROCESS\n
    \n
    • 6. Audit Responsibilities and Objectives<\/li>\n
    • 7. Audit Evidence<\/li>\n
    • 8. Audit Planning and Materiality<\/li>\n
    • 9. Assessing the Risk of Material Misstatement<\/li>\n
    • 10. Assessing and Responding to Fraud Risks<\/li>\n
    • 11. Internal Control and Coso Framework<\/li>\n
    • 12. Assessing Control Risk and Reporting on Internal Controls<\/li>\n
    • 13. Overall Audit Strategy and Audit Program<\/li>\n<\/ul>\n<\/li>\n
    • PART 3: APPLICATION OF THE AUDIT PROCESS TO THE SALES AND COLLECTION CYCLE\n
      \n
      • 14. Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions<\/li>\n
      • 15. Audit Sampling for Tests of Controls and Substantive Tests of Transactions<\/li>\n
      • 16. Completing the Tests in the Sales and Collection Cycle: Accounts Receivable<\/li>\n
      • 17. Audit Sampling for Tests of Details of Balances<\/li>\n<\/ul>\n<\/li>\n
      • PART 4: APPLICATION OF THE AUDIT PROCESS TO OTHER CYCLES\n
        \n
        • 18. Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable<\/li>\n
        • 19. Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts<\/li>\n
        • 20. Audit of the Payroll and Personnel Cycle<\/li>\n
        • 21. Audit of the Inventory and Warehousing Cycle<\/li>\n
        • 22. Audit of the Capital Acquisition and Repayment Cycle<\/li>\n
        • 23. Audit of Cash and Financial Instruments<\/li>\n<\/ul>\n<\/li>\n
        • PART 5: COMPLETING THE AUDIT\n
          \n
          • 24. Completing the Audit<\/li>\n<\/ul>\n<\/li>\n
          • PART 6: OTHER ASSURANCE AND NON-ASSURANCE SERVICES\n
            \n
            • 25. Other Assurance Services<\/li>\n
            • 26. Internal and Governmental Financial Auditing and Operational Auditing<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

              FAQs<\/h2>\n

              1. Who is the author of Auditing and Assurance Services 17th Edition?<\/h3>\n

              The book is authored by Alvin A. Arens.<\/p>\n

              2. What is the primary objective of the book?<\/h3>\n

              The primary objective of the book is to illustrate auditing concepts using practical examples and real-world settings.<\/p>\n

              3. What does the 17th Edition of the book cover?<\/h3>\n

              The 17th Edition contains the latest standards and codes as well as new sample CPA-style questions to prepare readers for the actual exam.<\/p>\n

              Conclusion<\/h2>\n

              Auditing and Assurance Services 17th Edition by Alvin A. Arens is an indispensable guide for individuals looking to gain a comprehensive understanding of auditing processes. With a focus on practical examples and real-world scenarios, this book equips readers with the necessary knowledge and skills to navigate through audits effectively. The latest standards and codes incorporated in the 17th Edition ensure that readers are up-to-date with industry requirements and prepared for the challenges of the actual exam.<\/p>\n","protected":false},"excerpt":{"rendered":"

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