Название: Auditing and Assurance Services, 16th EditionАвтор: Alvin A. Arens, Randal J. Elder, Mark S. Beasley, Chris E. Hogan
Издательство: Pearson
Год: 2016
Формат: PDF
Размер: 21 Мб
Язык: английский / English
Comprehensive and up-to-date, including discussion of new standards, codes, and concepts, Auditing and Assurance Services: An Integrated Approach presents an integrated concepts approach to auditing that details the process from start to finish. Based on the author’s belief that the fundamental concepts of auditing center on the nature and amount of evidence that auditors should gather in specific engagements, this edition’s primary objective is to illustrate auditing concepts using practical examples and real-world settings. The Sixteenth Edition remains up-to-date with examples of key real-world audit decisions and an emphasis on audit planning, risk assessment processes, and collecting and evaluating evidence in response to risks.