Textbook

Auditing and Assurance Services: Understanding the Integrated Audit

ISBN: 978-0-471-72634-0

Hardcover

960 pages

List Price:	US $268.95
Government Price:	US $172.12
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Auditing and Assurance Services: Understanding the Integrated Audit (0471726346) cover image

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Fully integrates the integrated audit into the entire textbook by stressing to students the importance of both assessing internal controls and verifying financial statements.
Differences between public (PCAOB) and non-public (AICPA) company audits are presented with the subject discussion. PCAOB standards are paramount throughout the text. Convergence of AICPA and international audit standards is discussed.
Major emphasis on industry-specific risk and how that influences client acceptance and continuance.
Organization generally follows the chronological sequence of an audit.
Repeated coverage on controls tests, substantive tests, and the audit risk model reinforce learning.
Review questions designed to provide comprehensive coverage at the end of each topic concept within the narrative of the text and to serve as a reading guide.
“Auditing in Action” feature boxes are in the narrative of the textbook chapters that apply chapter-specific concepts to a set of fictional data or a real world example.
Helpful, stand-alone appendices with review questions to allow for teaching and learning flexibility.
Professional simulations are similar to the simulation problems students would encounter on the CPA.
Extensive list of terms is included at the end of each chapter to help explain important concepts.
Ethics coverage incorporated into end-of-chapter material.
Packaged with ACL software, formerly known as Audit Command Language. ACL is a data extraction and analysis software used for fraud detection and prevention.