This revised edition is written with two major objectives which are: to help students understand audit decision making and evidence accumulation and to reflect changes in the profession by integrating assurance and attestation service as well as risk issues. This book introduces two new tools that practitioners use to assess risk and to identify assurance service opportunities: Client Strategy Templates and Balanced Scorecards.
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I find that Auditing and Assurance Services has the depth and coverage I need, yet still is of manageable length the mix of audit theory and procedures is strong."
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