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Auditing andAssurance ServicesThirteenth Edition

Alvin A. Arens

Randal J. Elder

Mark S. Beasley

PrenticeHall

Boston Columbus Indianapolis New York San Francisco Upper Saddle River

Solutions Manual

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ISBN-13: =6.>+>,1>/+.766.

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"#$T%$TS

&. T'% !UD&T&$ *#+%SS$

1 The Demand for Audit and Other Assurance Services....................... 1-1

2 The CPA Profession........................................................................... 2-13 Audit Reports..................................................................................... 3-1

4 Professiona !thics............................................................................. 4-1

" #e$a #ia%iit&..................................................................................... "-1

&&. T'% !UD&T *#"%SS

' Audit Responsi%iities and O%(ectives................................................. '-1

) Audit !vidence................................................................................... )-1

* Audit Pannin$ and Ana&tica Procedures.......................................... *-1

+ ,ateriait& and Ris............................................................................ +-1

1 Section 44 Audits of /nterna Contro and Contro Ris..................... 1-1

11 0raud Auditin$.................................................................................... 11-112 The /mpact of /nformation Technoo$& on the Audit Process............. 12-1

13 Overa Audit Pan and Audit Pro$ram................................................ 13-1

&&&. !,&"!T$ #+ T'% !UD&T *#"%SS T# T'% S!,%S !$D

"#,,%"T$ "-",%

14 Audit of the Saes and Coection C&ce Tests of Contros

and Su%stantive Tests of Transactions............................................... 14-1

1" Auditin$ Sampin$ for Tests of Contros

and Su%stantive Tests of Transactions............................................... 1"-1

1' Competin$ the Tests in the Saes and Coection C&ce

Accounts Receiva%e.......................................................................... 1'-1

1) Audit Sampin$ for Tests of Detais of aances................................. 1)-1

&. !,&"!T$ #+ T'% !UD&T *#"%SS T# #T'%* "-",%S

1* Audit of the Acuisition and Pa&ment C&ce

Tests of Contros Su%stantive Tests of Transactions

and Accounts Pa&a%e........................................................................ 1*-1

1+ Competin$ the Tests in the Acuisition and Pa&ment C&ce

5erification of Seected Accounts....................................................... 1+-1

2 Audit of the Pa&ro and Personne C&ce........................................... 2-1

21 Audit of the /nventor& and 6arehousin$ C&ce................................... 21-1

22 Audit of the Capita Acuisition and Repa&ment C&ce....................... 22-1

23 Audit of Cash aances...................................................................... 23-1

. "#/,%T&$ T'% !UD&T

24 Competin$ the Audit.......................................................................... 24-1

&. #T'%* !SSU*!$"% !$D $#$!SSU*!$"% S%*&"%S

2" Other Assurance Services.................................................................. 2"-1

2' /nterna and 7overnmenta 0inancia Auditin$

and Operationa Auditin$.................................................................... 2'-1

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