TAILIEUCHUNG - Ebook Auditing and assurance services (15th edition): Part 1

(BQ) Part 1 book "Auditing and assurance services" has contents: 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,.and other contents. | FIFTEENTH EDITION AUDITING AND ASSURANCE SERVICES AN INTEGRATED APPROACH Includes coverage of international standards and global auditing issues, in addition to coverage of the AICPA Clarity Project, PCAOB Auditing Standards, the Sarbanes–Oxley Act, and Section 404 audits. A LV I N A . A R E N S Former PricewaterhouseCoopers Emeritus Professor Michigan State University R ANDAL J. ELDER Syracuse University Professor and Senior Associate Dean MARK S. BEASLEY North Carolina State University Deloitte Professor of Enterprise Risk Management PLUS NEW CONTRIBUTING AUTHOR CHRIS HOGAN Michigan State University Boston Columbus Indianapolis New York San Francisco Upper Saddle River Amsterdam Cape Town Dubai London Madrid Milan Munich Paris Montreal Toronto Delhi Mexico City São Paulo Sydney Hong Kong Seoul Singapore Taipei Tokyo Editor in Chief: Donna Battista Acquisitions Editor: Victoria Warneck Director of Editorial Services: Ashley Santora Editorial Project Manager: Christina Rumbaugh Editorial Assistant: Jane Avery Director of Marketing: Maggie Moylan Leen Marketing Assistant: Kimberly Lovato Managing Editor, Production: Jeff Holcomb Senior Production Project Manager: Roberta Sherman Manufacturing Buyer: Carol Melville Art Director: Anthony Gemmellaro Interior Design: Lynne Wood Cover Design: Anthony Gemmellaro Cover Photo: Ben Bryant / Composition: Lynne Wood Printer/Binder: Edwards Brothers Malloy Typeface: 11/ Minion Regular Credits and acknowledgments borrowed from other sources and reproduced, with permission, in this textbook appear on appropriate page within text. Copyright © 2014, 2012, 2010 by Pearson Education, Inc. All rights reserved. Manufactured in the United States of America. This publication is protected by Copyright, and permission should be obtained from the publisher prior to any prohibited reproduction, storage in a retrieval system, or transmission

• Kinh tế học
• Assurance services
• The cpa profession
• Audit reports
• Professional ethics
• Legal liability
• Audit responsibilities
• Audit evidence
• Analytical procedures
• Assurance services profession
• Auditing services
• Audit process
• Assurance framework
• Accounting information
• Financial statement audit
• Auditing and assurance services
• Auditing environment
• Professional standards
• Auditing standards
• Financial statement auditing
• Auditing business processes
• Auditing internal control
• Internal auditing services
• Contemporary auditing environment
• Attestation engagements
• Account balances
• Structure of the profession
• Audit firms
• Corporate governance
• Liability to clients
• Financial repport audit process
• Financial report assertions
• The business
• Strategic business risk
• Inherent risk assessment
• Inherent risk
• Internal control structure
• Assessing control risk
• Tests of controls
• Sales cycle
• Substantive tests
• Substantive tests of transactions
• Audit sampling
• Sampling theory
• Adjusting events
• Financial report
• Auditor’s reporting obligations
• Professional reporting obligations
• Prospective financial information
• Highlight information
• Institute of internal auditors
• Government accounting
• Reporting duties