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Solutions Manual

Auditingand
Assurance Services

FourteenthEdition

Alvin A. Arens

Randal J. Elder
Mark S. Beasley

PrenticeHall

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10 9  8  7  6  5  4  3  2  1                             ISBN-13: 978-0-13-257607-9                          ISBN-10:        0-13-257607-4

CONTENTS

I.     THE AUDITING PROFESSION

             1      TheDemand for Audit and Other Assurance Services..................      1-1

             2      TheCPA Profession.............................................................        2-1

             3      AuditReports......................................................................        3-1

             4      ProfessionalEthics...............................................................        4-1

             5      LegalLiability......................................................................        5-1

II.    THE AUDIT PROCESS

             6      AuditResponsibilities and Objectives........................................        6-1

             7      AuditEvidence....................................................................        7-1

             8      AuditPlanning and Analytical Procedures..................................        8-1

             9      Materialityand Risk..............................................................        9-1

           10      Section404 Audits of Internal Control and Control Risk.................      10-1

           11      FraudAuditing.....................................................................      11-1

           12      TheImpact of Information Technology on the Audit Process..........      12-1

           13      OverallAudit Plan and Audit Program.......................................      13-1

III.   APPLICATION OF THE AUDIT PROCESS TO THE SALESAND COLLECTION CYCLE

           14      Auditof the Sales and Collection Cycle: Tests of Controls

                     and Substantive Tests ofTransactions......................................      14-1

           15      AuditingSampling for Tests of Controls

                     and Substantive Tests ofTransactions......................................      15-1

           16      Completingthe Tests in the Sales and Collection Cycle:

                     Accounts Receivable............................................................      16-1

           17      AuditSampling for Tests of Details of Balances...........................      17-1

IV.   APPLICATION OF THE AUDIT PROCESS TO OTHERCYCLES

           18      Auditof the Acquisition and Payment Cycle:

                     Tests of Controls,Substantive Tests of Transactions,

                     and Accounts Payable...........................................................      18-1

           19      Completingthe Tests in the Acquisition and Payment Cycle:

                     Verification of SelectedAccounts.............................................      19-1

           20      Auditof the Payroll and Personnel Cycle...................................      20-1

           21      Auditof the Inventory and Warehousing Cycle............................      21-1

           22      Auditof the Capital Acquisition and Repayment Cycle..................      22-1

           23      Auditof Cash Balances.........................................................      23-1

V.    COMPLETING THE AUDIT

           24      Completingthe Audit.............................................................      24-1

VI.   OTHER ASSURANCE AND NONASSURANCE SERVICES

           25      OtherAssurance Services......................................................      25-1

           26      Internaland Governmental Financial Auditing

                     and Operational Auditing........................................................      26-1

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