Gleim/Texbook Cross Reference Guide

Arens, Elder, and Beasley, Auditing and Assurance Services:

An Integrated Approach, Fourteenth Edition, Prentice Hall, Inc.,
2012.
Part 1: The Auditing Profession
Chapter 1

The Demand for Audit and Other Assurance Services - 1.1-1.4

Chapter 2

The CPA Profession - SU 1

Chapter 3

Audit Reports - SU 16, SU 17, SU 18

Chapter 4

Professional Ethics - 2.1-2.7

Chapter 5
Legal Liability - 2.8, 3.6, 3.7
Part 2: The Audit Process
Chapter 6

Audit Objectives/Assertations/Profession - 1.2, 10.1

Chapter 7

Audit Evidence - SU 10

Chapter 8

Audit Planning and Analytical Procedures - 3.1-3.5, 4.1, 8.1

Chapter 9

Materiality and Risk - 3.3

Chapter 10 Section 404 Audits of Internal Control and Control Risk - 5.1-5.3, 8.1,
8.2, 9.3, 9.4
Chapter 11 Fraud Auditing - 3.3, 3.6, 3.7
Chapter 12 The Impact of Information Technology on the Audit Process - 5.5, 7.2,
7.3, 7.5, 7.6
Chapter 13 Overall Audit Plan and Audit Program - SU 3, SU 4
Part 3: Application of the Audit Process to the Sales and Collection Cycle
Chapter 14 Audit of the Sales and Collection Cycle: Tests of Controls and
Substantive Tests of Transactions - SU 6, SU 11
Chapter 15 Audit Sampling for Tests of Controls and Substantive Tests of
Transactions - SU 15
Chapter 16 Completing the Tests in the Sales and Collection Cycle: Accounts
Receivable - 10.2, 11.1
Chapter 17 Audit Sampling for Tests of Details of Balances - SU 15
Part 4: Application of the Audit Process to Other Cycles
Chapter 18 Audit of the Acquisition and Payment Cycle: Tests of Controls and
Substantive Tests of Transactions, and Accounts Payable - 7.1-7.3,
12.1
Chapter 19 Completing the Tests in the Acquisition and Payment Cycle:
Verification of Selected Accounts - 7.1-7.3, 12.1
Chapter 20 Audit of the Payroll and Personnel Cycle - 7.4, 7.5, 13.5

Chapter 21 Audit of the Inventory and Warehousing Cycle - 7.1, 7.2, 12.2
Chapter 22 Audit of the Capital Acquisition and Repayment Cycle - 4.4, 7.6, SU 13
Chapter 23 Audit of Cash Balances - 5.2, 11.2
Part 5: Completing the Audit
Chapter 24 Completing the Audit - SU 4, 9.1, 9.2, SU 14
Part 6: Completing the Audit
Chapter 25 Other Assurance Services - SU 18, SU 19, 2.8, 2.9
Chapter 26 Internal and Governmental Financial Auditing and Operational
Auditing - SU 20, SU 21