ALVIN A. ARENS, RANDAL J. ELDER, and MARK S. BEASLEY, Auditing and Assurance Services: An Integrated Approach, Thirteenth Edition (Upper Saddle River, NJ: Prentice Hall, Inc., 2010, pp. xix, 854).

The thirteenth edition of Auditing and Assurance Services: An Integrated Approach provides a necessary technical update to the 12th edition resulting from a rapidly changing audit environment. New to this edition is the coverage of PCAOB Standard 5 (the audit of internal control over financial reporting), SAS 112–115 (audit risk assessment and communications to governing bodies), and international auditing standards.

The text is divided into six sections. The first five chapters provide the reader with an understanding of the auditing profession and its responsibility to the public. It provides the background for performing financial statement audits. The second section, Chapters 6 through 13, presents the audit process, including management and auditor responsibilities and objectives, the nature of evidence, materiality,...

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