Description

📘 Test Bank for Auditing and Assurance Services, 17th Edition

Authors: Alvin A. Arens, Randal J. Elder, Mark S. Beasley, Chris E. Hogan
ISBN-10: 0135176115 / 0134897439
ISBN-13: 9780135176115 / 9780134897431

If you are searching for the Test Bank for the 17th Edition of Auditing and Assurance Services, this resource is designed to help you prepare for exams with real-world auditing scenarios, multiple-choice questions, true/false, and application-based exercises.

📚 Full Table of Contents — Organized for SEO & Visibility

<span style=”color:#1F618D;”>🔹 PART 1: The Auditing Profession</span>

1. The Demand for Audit and Other Assurance Services

2. The CPA Profession

3. Audit Reports

4. Professional Ethics

5. Legal Liability

This section covers the foundations of auditing, the roles and responsibilities of a Certified Public Accountant (CPA), and legal aspects including auditor liability and ethical conduct.

<span style=”color:#117A65;”>🔹 PART 2: The Audit Process</span>

6. Audit Responsibilities and Objectives

7. Audit Evidence

8. Audit Planning and Materiality

9. Assessing the Risk of Material Misstatement

10. Assessing and Responding to Fraud Risks

11. Internal Control and COSO Framework

12. Assessing Control Risk and Reporting on Internal Controls

13. Overall Audit Strategy and Audit Program

This section emphasizes how auditors plan, gather evidence, evaluate internal controls, and manage fraud risks using frameworks like COSO.

<span style=”color:#9C640C;”>🔹 PART 3: Sales and Collection Cycle</span>

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

16. Completing the Tests in the Sales and Collection Cycle: Accounts Receivable

17. Audit Sampling for Tests of Details of Balances

Get in-depth insights into audit procedures, test sampling, and evaluating accounts receivable in the sales cycle.

<span style=”color:#884EA0;”>🔹 PART 4: Other Audit Cycles</span>

18. Audit of the Acquisition and Payment Cycle: Controls, Substantive Tests, and Accounts Payable

19. Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts

20. Audit of the Payroll and Personnel Cycle

21. Audit of the Inventory and Warehousing Cycle

22. Audit of the Capital Acquisition and Repayment Cycle

23. Audit of Cash and Financial Instruments

These chapters cover essential auditing areas including payroll, inventory management, fixed assets, and cash audits.

<span style=”color:#C0392B;”>🔹 PART 5: Completing the Audit</span>

24. Completing the Audit

Finalizing audit evidence, reviewing subsequent events, and preparing to issue the audit report.

<span style=”color:#17A589;”>🔹 PART 6: Assurance and Nonassurance Services</span>

25. Other Assurance Services

26. Internal and Governmental Financial Auditing and Operational Auditing

Explore other audit services such as internal auditing, governmental audits, and operational reviews.

🧠 What Is the Test Bank?

The Test Bank includes:

• ✅ Multiple-choice questions with correct answers

• ✅ True/False and application-based questions

• ✅ Covers each chapter topic from ethics to internal control

• ✅ Ideal for CPA Exam, midterms, and final review

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