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Auditing and Assurance Services, 16th edition

  • Alvin A. Arens
  • Randal J. Elder
  • Mark S. Beasley
  • Chris E. Hogan

Published by Pearson (February 11th 2016) - Copyright © 2017

16th edition

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Auditing and Assurance Services

ISBN-13: 9780134065823

Includes: Hardcover
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$271.99 $339.99

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  • Hardcover

    You'll get a bound printed text.

Overview

Comprehensive and up-to-date, including discussion of new standards, codes, and concepts, Auditing and Assurance Services: An Integrated Approach presents an integrated concepts approach to auditing that details the process from start to finish. Based on the author’s belief that the fundamental concepts of auditing center on the nature and amount of evidence that auditors should gather in specific engagements, this edition’s primary objective is to illustrate auditing concepts using practical examples and real-world settings.

The 16th Edition remains up-to-date with examples of key real-world audit decisions and an emphasis on audit planning, risk assessment processes, and collecting and evaluating evidence in response to risks.

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Table of contents

Part 1: The Auditing Profession

 

Chapter 1: The Demand for Audit and Other Assurance Services

·         Nature of Auditing

·         Distinction Between Auditing and Accounting

·         Economic Demand for Auditing

·         Assurance Services

·         Types of Audits

·         Types of Auditors

·         Certified Public Accountant

Chapter 2: The CPA Profession

·         Certified Public Accounting Firms

·         Structure of CPA Firms

·         Sarbanes—Oxley Act and Public Company Accounting Oversight Board

·         Securities and Exchange Commission

·         American Institute of Certified Public Accountants (AICPA)

·         International and U.S. Auditing Standards

·         Organization of U.S. Auditing Standards

·         Quality Control

Chapter 3: Audit Reports

·         Standard Unmodified Opinion Audit Report for Nonpublic Entities

·         Conditions for Standard Unmodified Opinion Audit Report

·         Standard Audit Report and Report on Internal Control Over Financial Reporting Under PCAOB Auditing Standards

·         Unmodified Opinion Audit Report with Emphasis-of-Matter Explanatory Paragraph or Nonstandard Report Wording

·         Modifications to the Opinion in the Audit Report

·         Materiality

·         Discussion of Conditions Requiring a Modification of Opinion

·         Auditor’s Decision Process for Audit Reports

·         International Accounting and Auditing Standards

Chapter 4: Professional Ethics

·         What Are Ethics?

·         Ethical Dilemmas

·         Special Need for Ethical Conduct in Professions

·         Code of Professional Conduct

·         Independence Ru

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