Auditing and assurance services : an integrated approach / Alvin A. Arens, Randal J. Elder and Mark S. Beasley ; plus new contributing author Chris Hogan.

"Low Price Edition"--Front cover.

"Philippine edition published by Pearson Education South Asia"--Copyright page.

"Includes coverage of international standards and global auditing issues, in addition to coverage of PCAOB Auditing Standards, the risk assessment SASs, the Sarbanes/Oxley Act, and Section 404 audits."

Includes index.

"Original edition, ... 15th edition, 9780273790006 ... published by Pearson Education Limited, c2014."--Copyright page.

The Profession of Auditing -- The Assurance services market -- The Audit standards' setting process -- Audit reports -- Legal liability considerations for auditors -- Ethics and the audit profession -- The Process of Auditing -- Audit responsibilities and objectives -- Audit responsibilities and objectives -- Nature and type of audit evidence -- Audit planning -- Considering materiality and audit risk -- Considering internal control -- Considering the risk of fraud -- Implications of information technology for the audit process -- Developing the overall audit plan and audit program -- Part 3 Application of the Audit Process to the Sales and Collection Cycle -- 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 -- Part 4 Application of the Audit Process to Other Cycles -- Audit of the acquisition and payment cycle: tests of controls, substantive tests of transactions, and accounts payable -- Part 6 Professional Responsibilities and Other Services -- Other assurance services -- Internal and governmental financial auditing and operational auditing.

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