Auditing and Assurance Services：An Integrated Approach (第15版)

　　1.Current Coverage: The authors are committed to continually providing up-to-date content in this dynamic global auditing environment and will post major changes in new standards on their website as they are issued. This edition includes coverage of the AICPA Clarity Project up through the issuance of SAS No. 126, The Auditor’s Consideration of the Entity’s Ability to Continue as a Going Concern, and new PCAOB standards including Standard No. 16, Audit Evidence.

　　3.AICPA Clarity Project: As part of the effort to converge U.S. auditing standards with international standards, the AICPA Auditing Standards Board (ASB) embarked on its Clarity Project to redraft most of the existing GAAS standards to not only align them with the ISAs, but to also make them easier to read, understand, and apply. The ASB is in the final stages of completing this project.

　　4.Expanded Coverage of Professional Skepticism (Chapter 6): The authors discuss the need for a questioning mind and need to critically evaluate audit evidence to strengthen student awareness of the elements of effective professional skepticism. A new homework problem has been added to help students think further about challenges and threats to applying professional skepticism in the context of an audit.

　　5.Coverage of AS 5 and the Risk Assessment Standards: The requirements of the Sarbanes–Oxley Act of 2002 and the PCAOB Auditing Standard 5 (AS 5) that impact accelerated filer public companies, and the risk assessment standards issued by the Auditing Standards Board are integrated throughout the text.

作者簡介

Alvin A Arens

　　現職：Michigan State University

Randal J Elder

　　現職：Syracuse University

Mark S Beasley

　　現職：North Carolina State University

PART I: THE AUDITING PROFESSION
Ch 1 The Demand for Audit and Other Assurance Services
Ch 2 The CPA Profession
Ch 3 Audit reports
Ch 4 Professional Ethics
Ch 5 Legal Liability

PART II: THE AUDIT PROCESS
Ch 6 Audit Responsibilities and Objectives
Ch 7 Audit Evidence
Ch 8 Audit Planning and Analytical Procedures
Ch 9 Materiality and Risk
Ch10 Internal Control, Control Risk, and Section 404 Audits
Ch11 Fraud Auditing
Ch12 The Impact of Information Technology on the Audit Process
Ch13 Overall Audit Strategy and Audit Program

PART III: APPLICATION OF THE AUDIT PROCESS TO THE SALES AND COLLECTION CYCLE
Ch14 Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions
Ch15 Audit Sampling for Tests of Controls and Substantive Tests of Transactions
Ch16 Completing the Tests in the Sales and Collection Cycle: Accounts Receivable
Ch17 Audit Sampling for Tests of details of Balances

PART IV: APPLICATION OF THE AUDIT PROCESS TO OTHER CYCLES
Ch18 Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable
Ch19 Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts
Ch20 Audit of the Payroll and Personnel Cycle
Ch21 Audit of the Inventory and Warehousing Cycle
Ch22 Audit of the Capital Acquisition and Repayment
Ch23 Audit of Cash and Financial Instruments

PART V: COMPLETING THE AUDIT
Ch24 Completing the Audit

PART VI: OTHER ASSURANCE AND NONASSURANCE SERVICES
Ch25 Other Assurance Services
Ch26 Internal and Governmental Financial Auditing and Operations Auditing