Auditing and Assurance Services, Global Edition - Alvin Arens, Randal Elder, Mark Beasley, Chris Hogan

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For core auditing courses. An integrated, up-to-date approach to auditing and assurance services Auditing and Assurance Services: An Integrated Approach, the definitive introductory text on auditing, focuses on the auditor''s decision-making process—whether during a financial statement audit or during an integrated audit of both financial statements and internal control over financial reporting. Comprehensive and up to date, the text uses examples from the complex, current global auditing environment, such as the United Kingdom''s Financial Reporting Council highlighting a lack of skepticism as a major concern; the challenges of auditing crypto-assets; and the debate over climate-related risk assessment, to illustrate the nature and amount of evidence gathering needed at each engagement. Using key audit decisions—like establishing the objectives in a given audit area; identifying the risks related to the engagement; determining the evidence needed; and evaluating the evidence obtained—as its foundation, this text equips students with the skills to successfully conduct an audit according to internationally recognized financial reporting frameworks. The 18th Edition, Global Edition, contains the latest standards and codes as well as new data analysis and sample CPA-style questions to prepare students for the actual exam.