15e arens Study guides, Class notes & Summaries
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Test Bank for Auditing The Art and Science of Assurance Engagements 15th Canadian Edition By Arens, Elder, Beasley, Jones (All Chapters, 100% Original Verified, A+ Grade)
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Test Bank for Auditing The Art and Science of Assurance Engagements 15th Canadian Edition By Arens, Elder, Beasley, Jones (All Chapters, 100% Original Verified, A+ Grade) 
 
 
Auditing The Art and Science of Assurance Engagements 15e Canadian Edition By Arens, Elder, Beasley, Jones (Test Bank)
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Auditing The Art and Science of Assurance Engagements 15th Canadian Edition By Alvin Arens, Randal Elde,r Mark Beasley, Joanne Jones (Solutions Manual)
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Auditing The Art and Science of Assurance Engagements 15th Canadian Edition By Alvin Arens, Randal Elde,r Mark Beasley, Joanne Jones (Solutions Manual) 
 
Auditing The Art and Science of Assurance Engagements 15th Canadian Edition By Alvin Arens, Randal Elde,r Mark Beasley, Joanne Jones (Solutions Manual)
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ACCT 431 CHAPTER 14: Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions
- Exam (elaborations) • 34 pages • 2022
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Auditing and Assurance Services, 15e (Arens) 
Chapter 14 Audit of the Sales and Collection Cycle: Tests of Controls and Substantive 
Tests of Transactions 
Learning Objective 14-1 
1) Which of the following is an account that is not affected by the sales and collection cycle? 
A) Cash 
B) Accounts receivable 
C) Allowance for doubtful accounts 
D) Accounts payable 
Answer: D 
Terms: Sales and collection cycle 
Diff: Easy 
Objective: LO 14-1 
AACSB: Reflective thinking skills 
2) The auditor's ob...
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ACCT 431 CHAPTER 2 Auditing and Assurance Services
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ACCT 431 CHAPTER 2 
Auditing and Assurance Services, 15e 
(Arens) The CPA Profession 
Learning Objective 2-1 
1) The legal right to perform audits is granted to a CPA firm by regulation of: 
A) each state. 
B) the Financial Accounting Standards Board (FASB). 
C) the American Institute of Certified Public Accountants (AICPA). 
D) the Audit Standards 
Board. Answer: A 
Terms: Legal rights to perform audits 
Diff: Moderate 
Objective: LO 2-1 
AACSB: Reflective thinking skills 
2) The four categorie...
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ACCT 431 CHAPTER 2 Auditing and Assurance Services
- Exam (elaborations) • 25 pages • 2022
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ACCT 431 CHAPTER 2 
Auditing and Assurance Services, 15e 
(Arens) The CPA Profession 
Learning Objective 2-1 
1) The legal right to perform audits is granted to a CPA firm by regulation of: 
A) each state. 
B) the Financial Accounting Standards Board (FASB). 
C) the American Institute of Certified Public Accountants (AICPA). 
D) the Audit Standards 
Board. Answer: A 
Terms: Legal rights to perform audits 
Diff: Moderate 
Objective: LO 2-1 
AACSB: Reflective thinking skills 
2) The four categorie...
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ACCT 431 CHAPTER 2 Auditing and Assurance Services
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ACCT 431 CHAPTER 2 
 
Auditing and Assurance Services, 15e (Arens) The CPA Profession 
 
Learning Objective 2-1 
 
1)	The legal right to perform audits is granted to a CPA firm by regulation of: 
A)	each state. 
B)	the Financial Accounting Standards Board (FASB). 
C)	the American Institute of Certified Public Accountants (AICPA). 
D)	the Audit Standards Board. Answer: A 
Terms: Legal rights to perform audits Diff: Moderate 
Objective: LO 2-1 
AACSB: Reflective thinking skills 
 
2)	The four cate...
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ACCT 431 CHAPTER 16: Completing the Tests in the Sales and Collection Cycle: Accounts Receivable
- Exam (elaborations) • 32 pages • 2022
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Auditing and Assurance Services, 15e (Arens) 
Chapter 16 Completing the Tests in the Sales and Collection Cycle: Accounts Receivable 
Learning Objective 16-1 
1) The two primary classes of transactions in the sales and collection cycle are: 
A) sales and sales discounts. 
B) sales and cash receipts. 
C) sales and sales returns. 
D) sales and accounts receivable. 
Answer: B 
Terms: Classes of transactions; Sales and collection cycle 
Diff: Easy 
Objective: LO 16-1 
AACSB: Reflective thinking skil...
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ACC 431 CHAPTER 16: Completing the Tests in the Sales and Collection Cycle: Accounts Receivable
- Exam (elaborations) • 32 pages • 2022
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Auditing and Assurance Services, 15e (Arens) 
Chapter 16 Completing the Tests in the Sales and Collection Cycle: Accounts Receivable 
Learning Objective 16-1 
1) The two primary classes of transactions in the sales and collection cycle are: 
A) sales and sales discounts. 
B) sales and cash receipts. 
C) sales and sales returns. 
D) sales and accounts receivable. 
Answer: B 
Terms: Classes of transactions; Sales and collection cycle 
Diff: Easy 
Objective: LO 16-1 
AACSB: Reflective thinking skil...
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ACCT 431 CHAPTER 2:The CPA Profession
- Exam (elaborations) • 25 pages • 2022
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ACCT 431 CHAPTER 2 
 
Auditing and Assurance Services, 15e (Arens) The CPA Profession 
 
Learning Objective 2-1 
 
1)	The legal right to perform audits is granted to a CPA firm by regulation of: 
A)	each state. 
B)	the Financial Accounting Standards Board (FASB). 
C)	the American Institute of Certified Public Accountants (AICPA). 
D)	the Audit Standards Board. Answer: A 
Terms: Legal rights to perform audits Diff: Moderate 
Objective: LO 2-1 
AACSB: Reflective thinking skills 
 
2)	The four cat...
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ACCT 431 CHAPTER 1:The Demand for Audit and Other Assurance Services
- Exam (elaborations) • 17 pages • 2022
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ACCT 431 CHAPTER 1 
 
Auditing and Assurance Services, 15e (Arens) 
Chapter 1 The Demand for Audit and Other Assurance Services 
 
Learning Objective 1-1 
 
1)	The Sarbanes-Oxley Act applies to which of the following companies? 
A)	All companies 
B)	Privately held companies 
C)	Public companies 
D)	All public companies and privately held companies with assets greater than $500 million Answer: C 
Terms: Sarbanes-Oxley Act Diff: Easy 
Objective: LO 1-1 
AACSB: Reflective thinking skills Topic: SOX...
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