Auditing and Assurance Services: An Integrated Approach is an introduction to auditing and other assurance services. It is intended for either a one-quarter or one-semester course at the undergraduate or graduate level. This book is also appropriate for introductory professional development courses for CPA firms, internal auditors, and government auditors.
The primary emphasis in this text is on the auditor’s decision-making process in a financial statement audit, as well as an integrated audit of both financial statements and internal control over financial reporting required for accelerated filer public companies. (Auditing and Assurance Service 16th Edition; Alvin A. Arens, Chris E. Hogan, Mark S. Beasley, Randal J. Elder; Pearson ; Preface: Page 17)