TY  - BOOK
AU  - Arens,Alvin A.
AU  - Elder,Randal J.
AU  - Beasley,Mark S.
TI  - Auditing and assurance services: an integrated approach 
SN  - 0131867121
AV  - HF5667 .A69 2006
PY  - 2006///
CY  - Upper Saddle River, N.J.
PB  - Pearson Prentice Hall
KW  - Auditing
N1  - "Includes coverage of the Sarbanes-Oxley Act and Section 404 audits."; Includes index;  	1. 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. Section 404 audits of 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
ER  -