Pearson eText for Auditing and Assurance Services -- Access Card

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, 17th Edition presents an integrated approach to auditing that details the process from start to finish. Based on the authors' 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. Using key real audit decisions as their foundation, students can successfully conduct an audit according to a financial reporting framework.

For core courses in auditing.

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Al Arens, founding author of this textbook, was the PricewaterhouseCoopers Professor of Accounting Emeritus at Michigan State University. In addition to writing books on auditing, he was a coauthor of computerized accounting supplements and he was actively involved in the continuing education of practitioners with local and regional CPA firms. Al was a past president of the American Accounting Association and a former member of the AICPA Auditing Standards Board. He practiced public accounting with both a local CPA firm and the predecessor firm to Ernst & Young. He received many awards including the AAA Auditing Section Outstanding Educator award, the AICPA Outstanding Educator award, the national Beta Alpha Psi Professor of the Year award, and many teaching and other awards at Michigan State.

Randy Elder, who has served as a coauthor of this textbook since the 8th Edition, is Dixon Hughes Goodman Professor and Department Head of Accounting and Finance at the University of North Carolina at Greensboro. He teaches undergraduate and graduate auditing courses, and has received several teaching awards. His research focuses on audit quality and current audit firm practices and he served as the team leader for the American Accounting Association Auditing Section PCAOB research synthesis teams on audit confirmations and audit sampling. He has extensive public accounting experience with a large regional CPA firm, frequently teaches continuing education for a large international CPA firm, and is a member of the AICPA.

Mark Beasley, who has also served as a coauthor of this textbook since the 8th edition, is the Deloitte Professor of Enterprise Risk Management and Professor of Accounting at North Carolina State University. He has taught undergraduate and graduate auditing courses, and has received several teaching awards including membership in NC State’s Academy of Outstanding Teachers. He has extensive professional audit experience with the predecessor firm to Ernst & Young and has extensive standards-setting experience working with the Auditing Standards Board as a Technical Manager in the Audit and Assurance Division of the AICPA. He served on the ASB Fraud Standard Task Force responsible for developing SAS 99, the ASB Antifraud Programs and Controls Task Force, and the Advisory Council overseeing the COSO Enterprise Risk Management – Integrated Framework project. He served over seven years as a member of the COSO Board, representing the AAA.

Chris Hogan joined as a coauthor starting with the 16th Edition. Chris is the Russell E. Palmer Endowed Professor of Accounting and Department Chairperson in the Eli Broad College of Business at Michigan State University. Chris teaches graduate auditing and her research focuses on internal controls and integrated audits, audit firm client portfolios, and the impact of regulation on audit markets. Chris has auditing experience with Price Waterhouse, one of the predecessor firms to PricewaterhouseCoopers, LLP. She has served in multiple leadership roles within the American Accounting Association, including serving as President of the Auditing Section and on the Audit Committee of the AAA.

PART 1: THE AUDITING PROFESSION

1. The Demand for Audit and Other Assurance Services

2. The CPA Profession

3. Audit Reports

4. Professional Ethics

5. Legal Liability

PART 2: THE AUDIT PROCESS

6. Audit Responsibilities and Objectives

7. Audit Evidence

8. Audit Planning and Materiality

9. Assessing the Risk of Material Misstatement

10. Assessing and Responding to Fraud Risks

11. Internal Control and Coso Framework

12. Assessing Control Risk and Reporting on Internal Controls

13. Overall Audit Strategy and Audit Program

PART 3: APPLICATION OF THE AUDIT PROCESS TO THE SALES AND COLLECTION CYCLE

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

15. Audit Sampling for Tests of Controls and Substantive Tests of Transactions

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

17. Audit Sampling for Tests of Details of Balances

PART 4: APPLICATION OF THE AUDIT PROCESS TO OTHER CYCLES

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

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

20. Audit of the Payroll and Personnel Cycle

21. Audit of the Inventory and Warehousing Cycle

22. Audit of the Capital Acquisition and Repayment Cycle

23. Audit of Cash and Financial Instruments

PART 5: COMPLETING THE AUDIT

24. Completing the Audit

PART 6: OTHER ASSURANCE AND NONASSURANCE SERVICES

25. Other Assurance Services

26. Internal and Governmental Financial Auditing and Operational Auditing

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