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Essentials of Auditing, Assurance Services and Eth
by Alvin A. Arens

ISBN: 9781442508224
PUBLISHER: Pearson Education Australia
FORMAT: Mixed media product


The book is a concise introduction to auditing for students who have not had significant experience in the field. It is also appropriate for introductory professional development courses for accounting firms, internal auditors and government auditors. The primary emphasis in this text is on the auditor's decision-making process. The purpose is to integrate the most important concepts of auditing with certain practical aspects in a logical manner to assist students in understanding audit decision-making and evidence accumulation. Technology, e-commerce, and fraud issues are also integrated throughout the chapters, making it one of the most up-to-date texts, not only in current standards, but in keeping up with the digital world. ACL version 9 student software and activities on CD-ROM with this edition help develop proficiency in this internationally market leading audit software.

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