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Still one of the best selling references in its niche, Auditing and Assurance Services (14th Edition) was written by Alvin A Arens, Randal J Elder, and Mark Beasley to serve as a comprehensive and contemporary guide to evaluating information and its reliability and validity. Through this textbook (published by Prentice Hall, ISBN 9780132575959), students...
Still one of the best selling references in its niche, Auditing and Assurance Services (14th Edition) was written by Alvin A Arens, Randal J Elder, and Mark Beasley to serve as a comprehensive and contemporary guide to evaluating information and its reliability and validity. Through this textbook (published by Prentice Hall, ISBN 9780132575959), students can learn how to assess the internal control of a system and become better, well-rounded accountants with the ability to deal with non-financial concerns related to the environment, information systems performance, security, and safety of an organization. Authors Alvin A Arens, Randal J Elder, and Mark Beasley demonstrate the concepts and processes of auditing as they relate to actual real-life case scenarios. Written for students who eventually want to work as auditors, this reference covers all the basics, from demand, audit reports, legal liabilities, to professional ethics of the job. Auditing and Assurance Services (14th Edition) explains the audit process step-by-step; it devotes individual chapters to audit evidence, planning, analytical procedures, and fraud auditing, and tackles the application of the audit process to collection and sales cycle. The final chapters deal with completing the audit while discussing other assurance services and financial and operational auditing. As a bonus, Alvin A Arens with his co-authors Randal J Elder and Mark Beasley included the latest auditing standards of the PCAOB in appendix section; it explain the responsibilities of an auditor and other relevant information that help students see a more realistic picture of what it's like to be an r auditor in the real world.
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