Auditing and Assurance Services: Global Edition - Softcover

Arens, Alvin A; Elder, Randal J; Beasley, Mark S

Softcover

ISBN 10: 0273754947 ISBN 13: 9780273754947

Publisher: Pearson Education, 2011

Synopsis

For the core auditing course for accounting majors.

 

Comprehensive integration of the fundamental auditing concepts.

 

This title is a Pearson Global Edition.  The Editorial team at Pearson has worked closely with educators around the world to include content which is especially relevant to students outside the United States.

 

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.

About this title

From the Back Cover

• New: Sarbanes-Oxley Act of 2002 and related SEC and PCAOB rulemakings integrated into every chapter.
• New: Updated material for changes in the auditing profession resulting from recent corporate scandals:
  1. Bankruptcy of Andersen, LLP
  2. Shifting of auditing standards-setting to the Public Company Accounting Oversight Board (PCAOB)
  3. Spin-off of consulting
  4. Greater focus on internal controls
• New: Chapter on Fraud (11) added to this edition. Expanded coverage of this topic includes new mid-chapter fraud vignettes in each chapter.
• New: Increased coverage of Reporting on Internal Controls in Chapter 10, Internal Control and Control Risk.
• New: 4-color insert of the Hillsburg Hardware Company "Annual Report." The insert provides financial statements and background information to support the Hillsburg Hardware Integrated Case that appears throughout the text.
• New: Redesigned and integrated audit practice case (Pinnacle Manufacturing) that spans multiple chapters. Students apply concepts addressed in the audit planning and execution phase of the audit.
• New: Expanded supplements package includes practice sets, case manuals, and auditing assignments using Excel.
• www.prenhall.com/arens

About the Author

Mark S. Beasley is Deloitte Professor of Enterprise Risk Management at North Carolina State University.

Edition details

• Publisher: Pearson Education
• Publication date: 2011
• Language: English
• ISBN 10: 0273754947
• ISBN 13: 9780273754947
• Binding: Paperback
• Number of pages: 872