Auditing and Assurance Services An Integrated approach 15th by Alvin A. Arens

Auditing and Assurance Services An Integrated approach 15th by Alvin A. ArensISBN 13: 9780133125634ISBN 10: 0133125637Auditing and Assurance Services: An Integrated Approach is an introduction to auditingand other assurance services. It is intended for either a one-quarter or one-semestercourse at the undergraduate or graduate level. This book is also appropriate forintroductory professional development courses for CPA firms, internal auditors, andgovernment auditors.The primary emphasis in this text is on the auditor?s decision-making process ina financial statement audit, as well as an integrated audit of both financial statementsand internal control over financial reporting required for accelerated filer publiccompanies. We believe that the most fundamental concepts in auditing concerndetermining the nature and amount of evidence the auditor should gather afterconsidering the unique circumstances of each engagement. If students of auditingunderstand the objectives to be accomplished in a given audit area, the risks relatedto the engagement, and the decisions to be made, they should be able to determinethe appropriate evidence to gather and how to evaluate the evidence obtained.