Auditing and Assurance Services, 14th Edition Textbook Essays

481693 Words Dec 9th, 2012 1927 Pages

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Summary of the Audit Process
PHASE I Plan and design an audit approach Accept client and perform initial planning Understand the client’s business and industry Assess client business risk Perform preliminary analytical procedures Set materiality and assess acceptable audit risk and inherent risk Understand internal control and assess control risk Gather information to assess fraud risks Develop overall audit
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PricewaterhouseCoopers Emeritus Professor Michigan State University

Syracuse University

North Carolina State University Deloitte Professor of Enterprise Risk Management

Prentice Hall
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Library of Congress Cataloging-in-Publication Information is available. Arens, Alvin A. Auditing and assurance services: an integrated approach/ Alvin A. Arens, Randal J. Elder, Mark S. Beasley.—14th ed. p. cm. Includes index. ISBN-13: 978-0-13-257595-9 ISBN-10: 0-13-257595-7 1. Auditing. I. Elder, Randal J. II. Beasley, Mark S. III. Title.

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