Description
Test Bank for Auditing and Assurance Services, 16th edition by Alvin A. Arens
Table of Content
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 6: Audit Responsibilities and Objectives
Chapter 7: Audit Evidence
Chapter 8: Audit Planning and Materiality
Chapter 9: Assessing the Risk of Material Misstatement Audit Risk
Chapter 10: Assessing and Responding to Fraud Risks
Chapter 11: Internal Control and Coso Framework
Chapter 12: Assessing Control Risk and Reporting on Internal Controls
Chapter 13: Overall Audit Strategy and Audit Program
Chapter 14: Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transaction
Chapter 15: Audit Sampling for Tests of Controls and Substantive Tests of Transactions
Chapter 16: Completing the Tests in the Sales and Collection Cycle: Accounts Receivable
Chapter 17: Audit Sampling for Tests of Details of Balances
Chapter 18: Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable
Chapter 19: Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts
Chapter 20: Audit of the Payroll and Personnel Cycle
Chapter 21: Audit of the Inventory and Warehouse Cycle
Chapter 22: Audit of the Capital Acquisition and Repayment Cycle
Chapter 23: Audit of Cash and Financial Instruments
Chapter 24: Completing the Audit
Chapter 25: Other Assurance Services
Chapter 26: Internal and Governmental Financial Auditing and Operational Auditing
