Auditing and Assurance Services, Global Edition av Alvin Elder Randal Beasley Mark Hogan Ch Arens

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<p>For core auditing courses.</p><h3>An integrated, up-to-date approach to auditing and assurance services</h3><p><strong>Auditing and Assurance Services</strong>: 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.</p><p>Using key audit decisions¿like establishing the objectives in a given audit area; identifying the risks related to the engagement; determining the evidence neede