Auditing And Assurance Services Global Edition - Alvin Arens

Auditing And Assurance Services: An Integrated Approach, The Definitive Introductory Text On Auditing, Focuses On The Auditors Decision-making Processwhether 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 Kingdoms 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 Decisionslike Establishing The Objectives In A Given Audit Area; Identifying The Risks Related To The Engagement; Determining The Evidence Needed; And Evaluating The Evidence Obtainedas Its Foundation, This Text Equips Students With The Skills To Successfully Conduct An Audit According To Internationally Recognized Financial Reporting Frameworks.