Auditing and Assurance

Services, 17th Edition

Alvin A. Arens, Michigan State University
Randal J. Elder, The University of North Carolina Greensboro
Mark S. Beasley, North Carolina State University
Chris E. Hogan, Michigan State University
Auditing and Assurance Services examines the process
of conducting an audit from start to finish. The text’s primary
objective is to illustrate auditing concepts using practical
examples and real-world settings. Using key real audit
decisions as their foundation, students will be able
to successfully conduct an audit according to a financial LEARN MORE
reporting framework. ABOUT
THIS TITLE

The 17th Edition contains the latest standards and codes

as well as new sample CPA-style questions to prepare students
for the actual exam.

New and updated features

» Guidance on the latest auditing standards includes SAS No. 133,
Clarity, and PCAOB standards, and new auditor report guidelines
include those for different engagement circumstances (Ch. 3).
» Coverage now includes how data analytics and other advanced
technologies are being used in all phases of the audit.
» Coverage of the latest risk assessment procedures, internal
control, and auditing asset impairment keeps students abreast
of important developments.
» Opening and Mid-Chapter Vignettes help students connect
important auditing concepts to real-world situations.
Hallmark features
» Core concepts and examples covering financial
instruments, SOC reports, preparation service
engagements, and auditor judgement emphasize
current auditing practices and issues.
» A focus on international issues helps students learn
about auditing standards not only at home, but also
around the world.

» End-of-Chapter Discussion Questions and Problems let instructors
generate classroom discussion or assign homework. Select problems
using ACL show students how audit software is used to perform
specific types of audit tests.
» An integrated Pinnacle Manufacturing case, with new financial
data, gives students hands-on experience and a better understanding
of how the different parts of an audit form the auditing process.
» Concept Check short-answer questions help students
recap content covered within different sections.
» An annual report and other financial statements
for the Hillsburg Hardware Company are used
to illustrate chapter concepts.

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