Auditing The Art and Science of Assurance Engagements, Fourteenth Canadian Edition 14th Edition by Alvin A. Arens

Auditing The Art and Science of Assurance Engagements, Fourteenth Canadian Edition 14th Edition by Alvin A. ArensBy: Alvin A. Arens; Randal J. Elder; Mark S. Beasley; Chris E. Hogan; Joanne C. Jones Publisher: Pearson Canada Print ISBN: 9780134613116, 0134613112 other ISBN: 9780134885254, 0134885252 Edition: 14th Copyright year: 2019Auditing: The Art and Science of Assurance Engagements is an introduction to auditing and assurance services. It is intended for use in an introductory auditing course, for one-semester or two-semester instruction at the undergraduate or graduate level. The primary emphasis of the book is on the auditors? decision-making process in a financial statement audit and, to a lesser degree, other types of assurance engagements. As the title of book reflects, auditing is an art, as it requires considerable use of professional judgment and skepticism, but it is also a science, resting upon a solid frame of technical skills and knowledge of multiple disciplines associated with auditing, such as accounting, tax, and information systems.