000			02329cam a22002894a 4500
999			_c1053 _d1053
001			54065513
005			20181218104939.0
008			040113s2005 njua b 001 0 eng
010			_a2004044266
020			_a9780131457348
040			_aDLC _beng _cDLC _dEQO _dBAKER _dUKM _dNLGGC _dYDXCP _dBTCTA _dUQ1 _dNRAMU _dEI1 _dUKMGB _dTULIB _dNEG _dOHM
042			_apcc
050	0	0	_aHF5667 _b.A69 2005
082			_a657.45 _b A.A.A 2005
100	1		_aArens, Alvin A
245	1	0	_aAuditing and assurance services : _ban integrated approach / _cAlvin A. Arens, Randal J. Elder, Mark S. Beasley ; with web content provided by J. Gregory Jenkins
250			_a10th ed
260			_aUpper Saddle River, N.J. : _bPearson/Prentice Hall, _cc2005
300			_axix, 791 p. : _bill. (some col.) ; _c29 cm
504			_aIncludes bibliographical references.
505	0		_a1. The demand for audit and other assurance services -- 2. The CPA profession -- 3. Audit reports -- 4. Professional ethics -- 5. Legal liability -- 6. Audit responsibilities and objectives -- 7. Audit evidence -- 8. Audit planning and analytical procedures -- 9. Materiality and risk -- 10. Internal control and control risk -- 11. Fraud auditing -- 12. The impact of information technology on the audit process -- 13. Overall audit plan and audit program -- 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 -- 18. Audit of the payroll and personnel cycle -- 19. Audit of the acquisition and payment cycle : tests of controls, substantive tests of transactions, and accounts payable -- 20. Completing the tests in the acquisition and payment cycle : verification of selected accounts -- 21. Audit of the inventory and warehousing cycle -- 22. Audit of the capital acquisition and repayment cycle -- 23. Audit of cash balances -- 24. Completing the audit -- 25. Other assurance services -- 26. Internal and governmental financial auditing and operational auditing
650		0	_aAuditing
700	1		_aElder, Randal J
700	1		_aBeasley, Mark S
942			_2ddc _cBK