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Solutions Manual
Auditing and
Assurance Services
Fourteenth Edition
Alvin A. Arens
Randal J. Elder
Mark S. Beasley
Prentice Hall
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ISBN-13: 978-0-13-257607-9
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CONTENTS
I. THE AUDITING PROFESSION
1 The Demand for Audit and Other Assurance Services ................. 1-1
2 The CPA Profession......................................................... 2-1
3 Audit Reports................................................................. 3-1
4 Professional Ethics .......................................................... 4-1
5 Legal Liability................................................................. 5-1
II. THE AUDIT PROCESS
6 Audit Responsibilities and Objectives..................................... 6-1
7 Audit Evidence ............................................................... 7-1
8 Audit Planning and Analytical Procedures................................ 8-1
9 Materiality and Risk ......................................................... 9-1
10 Section 404 Audits of Internal Control and Control Risk................ 10-1
11 Fraud Auditing ............................................................... 11-1
12 The Impact of Information Technology on the Audit Process .......... 12-1
13 Overall Audit Plan and Audit Program .................................... 13-1
III. APPLICATION OF THE AUDIT PROCESS TO THE SALES AND
COLLECTION CYCLE
14 Audit of the Sales and Collection Cycle: Tests of Controls
and Substantive Tests of Transactions ................................... 14-1
15 Auditing Sampling for Tests of Controls
and Substantive Tests of Transactions ................................... 15-1
16 Completing the Tests in the Sales and Collection Cycle:
Accounts Receivable ........................................................ 16-1
17 Audit Sampling for Tests of Details of Balances ......................... 17-1
IV. APPLICATION OF THE AUDIT PROCESS TO OTHER CYCLES
18 Audit of the Acquisition and Payment Cycle:
Tests of Controls, Substantive Tests of Transactions,
and Accounts Payable ...................................................... 18-1
19 Completing the Tests in the Acquisition and Payment Cycle:
Verification of Selected Accounts.......................................... 19-1
20 Audit of the Payroll and Personnel Cycle................................. 20-1
21 Audit of the Inventory and Warehousing Cycle .......................... 21-1
22 Audit of the Capital Acquisition and Repayment Cycle ................. 22-1
23 Audit of Cash Balances ..................................................... 23-1
V. COMPLETING THE AUDIT
24 Completing the Audit ........................................................ 24-1
VI. OTHER ASSURANCE AND NONASSURANCE SERVICES
25 Other Assurance Services.................................................. 25-1
26 Internal and Governmental Financial Auditing
and Operational Auditing ................................................... 26-1
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