Book Description:
For the core auditing course for accounting majors.
An integrated and current approach to auditing.
Auditing and Assurance Services: An Integrated Approach presents an
integrated concepts approach that shows students the auditing process from
start to finish. This text prepares students for real-world audit decision
making by using illustrative examples of key audit decisions, with an emphasis
on audit planning, risk assessment processes and collecting and evaluating
evidence in response to risks.
The fourteenth edition includes coverage of PCAOB Auditing Standards up
through AS 15 (the PCAOB’s Risk Assessment Standards), new standards related to
auditor responsibilities related to supplementary information included in
financial statements (SAS Nos. 119 and 120), and the most up-to-date content in
the dynamic auditing environment.
UPDATE: In December, the ASB released redrafted Statements on Auditing
Standards Nos 122-125, largely completing the Clarity project. The author team of AUDITING AND ASSURANCE
SERVICES: AN INTEGRATED APPROACH has always been fully committed to ensuring that
our book provides up-to-date coverage of major developments affecting the
auditing profession. They have therefore
prepared updated versions of the two 14th edition chapters that are most
directly affected: Chapter 2, The CPA Profession, and Chapter 3, Audit Reports.
Book Details:
Alvin A Arens, Michigan State University
Randal J. Elder, Syracuse University
Mark S. Beasley, North Carolina State University
SBN-10: 0132575957 • ISBN-13:
9780132575959
©2012 • Prentice Hall • Cloth,
872 pp
Published 03/17/2011
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