000			02427cam a22003135i 4500
999			_c843 _d843
001			18734281
003			EG-CaNGU
005			20230403105417.0
008			150807t1997 njua f 001 0 eng d
020			_a9780130798473
020			_a0130798479
040			_aDLC _beng _cDLC _erda _dDLC _dEG-CaNGU _dEG-CaNGU
082	0	4	_223 _a657.45 _bARA
100	1		_aArens, Alvin A., _eauthor. _92030
245	1	0	_aAuditing and assurance services /
250			_aSeventh edition.
250			_aInternational edition.
264		1	_aUpper Saddle River, New Jersy : _bPrentice-Hall International, _c[1997]
264		4	_c©1997
300			_axviii, 823 pages : _billustrations ; _c29 cm
336			_atext _btxt _2rdacontent
337			_aunmediated _bn _2rdamedia
338			_avolume _bnc _2rdacarrier
500			_aIncludes index.
505	0		_aPreface -- The demand for audit and other assurance services -- The cpa profession -- Audit reports -- Professional ethics -- Legal liability -- Audit responsibilities and objectives -- Audit evidence -- Audit planning and analytical procedures -- Materiality and risk -- Internal control, control risk, and section 404 audits -- Fraud auditing -- The impact of information technology on the audit process -- Overall audit strategy and audit program -- Audit of the sales and collection cycle : tests of controls and substantive tests of transactions -- Audit sampling for tests of controls and substantive tests of transactions -- Completing the tests in the sales and collection cycle : accounts receivable -- Audit sampling for tests of details of balances -- Audit of the acquisition and payment cycle : tests of controls, substantive tests -- Of transactions, and accounts payable -- Completing the tests in the acquisition and payment cycle : verification of selected accounts -- Audit of the payroll and personnel cycle -- Audit of the inventory and warehousing cycle -- Audit of the capital acquisition and repayment -- Completing the audit -- Other assurance services -- Internal and governmental financial auditing and operational auditing -- Appendix: ACL installation and instructions -- Index.
650		7	_aAuditing. _2NGU-sh _92037
700	1		_aLoebbecke, James K., _eauthor. _92658
942			_2ddc