Auditing and Assurance Services: United States Edition

by Alvin A Arens, Mark S. Beasley, and Randal J Elder

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*New: Sarbanes-Oxley Act of 2002 and related SEC and PCAOB rulemakings integrated into every chapter. *New: Updated material for changes in the auditing profession resulting from recent corporate scandals: *Bankruptcy of Andersen, LLP *Shifting of auditing standards-setting to the Public Company Accounting Oversight Board (PCAOB) *Spin-off of consulting *Greater focus on internal controls *New: Chapter on Fraud (11) added to this edition. Expanded coverage of this topic includes new mid-chapter fraud vignettes in each chapter. *New: Increased coverage of Reporting on Internal Controls in Chapter 10, Internal Control and Control Risk. *New: 4-color insert of the Hillsburg Hardware Company "Annual Report." The insert provides financial statements and background information to support the Hillsburg Hardware Integrated Case that appears throughout the text. *New: Redesigned and integrated audit practice case (Pinnacle Manufacturing) that spans multiple chapters. Students apply concepts addressed in the audit planning and execution phase of the audit. *New: Expanded supplements package includes practice sets, case manuals, and auditing assignments using Excel. *
  • ISBN10 0131457349
  • ISBN13 9780131457348
  • Publish Date 14 May 2004 (first published 1 October 1996)
  • Publish Status Out of Print
  • Out of Print 25 May 2007
  • Publish Country US
  • Imprint Pearson
  • Edition 10th edition
  • Format Hardcover
  • Pages 816
  • Language English