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Auditing and Assurance Services

Auditing and Assurance Services : An Integrated Approach. 14th ed. 監査・保証サービス 第14版

・ISBN 978-0-13-257595-9 cloth with CD-ROM

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・ISBN 978-0-273-75494-7 paper Global ed. with CD-ROM

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著者・編者Arens, Alvin A. / Elder, R. J. / Beasley, M. S.,
出版社(Prentice Hall, US)
出版年月2012
ページ数850 pp.
言語ENG
ニュース番号<586-792 589-692>

解説

An integrated and current approach to auditing.

Auditing and Assurance Services: An Integrated Approach
presents an integrated concepts approach that shows readers the auditing process from start to finish. This text prepares readers for real-world audit decision making by using illustrative examples of key audit decisions, with an emphasis on audit planning, risk assessment processes and collecting and evaluating evidence in response to risks.

The fourteenth edition includes coverage of PCAOB Auditing Standards up through AS 15 (the PCAOB's Risk Assessment Standards) , new standards related to auditor responsibilities related to supplementary information included in financial statements (SAS Nos. 119 and 120), and the most up-to-date content in the dynamic auditing environment.