<p style="line-height:115%;background:white"><span style="font-size:10.0pt;line-height:115%;font-family:&quot;Verdana&quot;,sans-serif;color:black">1 The Demand for Audit and Other Assurance Services<o:p></o:p></span></p><p style="line-height:115%;background:white"><span style="font-size:10.0pt;line-height:115%;font-family:&quot;Verdana&quot;,sans-serif;color:black">2 The Public Accounting Profession and Audit Quality<o:p></o:p></span></p><p style="line-height:115%;background:white"><span style="font-size:10.0pt;line-height:115%;font-family:&quot;Verdana&quot;,sans-serif;color:black">3 Professional Ethics and Legal Liability<o:p></o:p></span></p><p style="line-height:115%;background:white"><span style="font-size:10.0pt;line-height:115%;font-family:&quot;Verdana&quot;,sans-serif;color:black">4 Audit Responsibilities and Objectives<o:p></o:p></span></p><p style="line-height:115%;background:white"><span style="font-size:10.0pt;line-height:115%;font-family:&quot;Verdana&quot;,sans-serif;color:black">5 Audit Evidence<o:p></o:p></span></p><p style="line-height:115%;background:white"><span style="font-size:10.0pt;line-height:115%;font-family:&quot;Verdana&quot;,sans-serif;color:black">6 Client Acceptance, Planning, and Materiality<o:p></o:p></span></p><p style="line-height:115%;background:white"><span style="font-size:10.0pt;line-height:115%;font-family:&quot;Verdana&quot;,sans-serif;color:black">7 Assessing the Risk of Material Misstatement<o:p></o:p></span></p><p style="line-height:115%;background:white"><span style="font-size:10.0pt;line-height:115%;font-family:&quot;Verdana&quot;,sans-serif;color:black">8 Internal Control and COSO Framework<o:p></o:p></span></p><p style="line-height:115%;background:white"><span style="font-size:10.0pt;line-height:115%;font-family:&quot;Verdana&quot;,sans-serif;color:black">9 Assessing Control Risk and Designing Tests of Controls<o:p></o:p></span></p><p style="line-height:115%;background:white"><span style="font-size:10.0pt;line-height:115%;font-family:&quot;Verdana&quot;,sans-serif;color:black">10 Develop Risk Response: Audit Strategy and Audit Program<o:p></o:p></span></p><p style="line-height:115%;background:white"><span style="font-size:10.0pt;line-height:115%;font-family:&quot;Verdana&quot;,sans-serif;color:black">11 Audit Sampling Concepts<o:p></o:p></span></p><p style="line-height:115%;background:white"><span style="font-size:10.0pt;line-height:115%;font-family:&quot;Verdana&quot;,sans-serif;color:black">12 Audit of the Revenue Cycle<o:p></o:p></span></p><p style="line-height:115%;background:white"><span style="font-size:10.0pt;line-height:115%;font-family:&quot;Verdana&quot;,sans-serif;color:black">13 Audit of the Acquisition and Payment Cycle<o:p></o:p></span></p><p style="line-height:115%;background:white"><span style="font-size:10.0pt;line-height:115%;font-family:&quot;Verdana&quot;,sans-serif;color:black">14 Audit of the Inventory and Distribution Cycle<o:p></o:p></span></p><p style="line-height:115%;background:white"><span style="font-size:10.0pt;line-height:115%;font-family:&quot;Verdana&quot;,sans-serif;color:black">15 Audit of the Human Resources and Payroll Cycle<o:p></o:p></span></p><p style="line-height:115%;background:white"><span style="font-size:10.0pt;line-height:115%;font-family:&quot;Verdana&quot;,sans-serif;color:black">16 Audit of the Capital Acquisition and Repayment Cycle<o:p></o:p></span></p><p style="line-height:115%;background:white"><span style="font-size:10.0pt;line-height:115%;font-family:&quot;Verdana&quot;,sans-serif;color:black">17 Audit of Cash Balance<o:p></o:p></span></p><p style="line-height:115%;background:white"><span style="font-size:10.0pt;line-height:115%;font-family:&quot;Verdana&quot;,sans-serif;color:black">18 Completing the Audit<o:p></o:p></span></p><p style="line-height:115%;background:white"><span style="font-size:10.0pt;line-height:115%;font-family:&quot;Verdana&quot;,sans-serif;color:black">19 Audit Reports on Financial Statements<o:p></o:p></span></p><p style="margin:0in;margin-bottom:.0001pt;line-height:115%;background:white"><span style="font-size:10.0pt;line-height:115%;font-family:&quot;Verdana&quot;,sans-serif;color:black">20 Other Assurance and Nonassurance Services</span></p>

<p class="MsoNormal" style="margin-bottom:0in;margin-bottom:.0001pt;line-height:150%;background:white"><span style="font-size:10.0pt;line-height:150%;font-family:&quot;Verdana&quot;,sans-serif;mso-fareast-font-family:&quot;Times New Roman&quot;;mso-bidi-font-family:&quot;Times New Roman&quot;;color:black">As the world shifts to a greater reliance on digital media, it is appropriate that this text evolves as well. This fifteenth edition is the first fully digital version of <i>Auditing and Assurance Services</i>. Instructors and students will find that, although the medium has changed, the content is fully consistent with prior editions.<o:p></o:p></span></p><p class="MsoNormal" style="margin-bottom:0in;margin-bottom:.0001pt;line-height:150%;background:white"><i><span style="font-size: 10pt; line-height: 150%; font-family: Verdana, sans-serif;">This ISBN is for the Pearson eText and may not include any media, website access codes, or print supplement.<o:p></o:p></span></i></p><p class="MsoNormal" style="margin-bottom:0in;margin-bottom:.0001pt;line-height:150%;background:white"><b><i><span style="font-size: 10pt; line-height: 150%; font-family: Verdana, sans-serif;">Auditing: The Art and Science of Assurance Engagements</span></i></b><span style="font-size: 10pt; line-height: 150%; font-family: Verdana, sans-serif;"> is an introduction to auditing and assurance services. It is intended for use in an introductory auditing course, for one-semester or two-semester instruction at the undergraduate or graduate level. The book's primary emphasis is on the auditor's decision-making process in a financial statement audit and, to a lesser degree, other types of audits and assurance engagements.</span></p>

<h3>For core courses in auditing.</h3><p>An integrated, up-to-date approach to auditing and assurance services</p><p>Comprehensive and up-to-date, including discussion of new standards, codes, and concepts, <strong>Auditing and Assurance Services: An Integrated Approach&nbsp;</strong>presents an integrated approach to auditing that details the process from start to finish. Based on the authors&rsquo; belief that the fundamental concepts of auditing center on the nature and amount of evidence that auditors should gather in specific engagements, the text&rsquo;s primary objective is to illustrate auditing concepts using practical examples and real-world settings. Using key real audit decisions as their foundation, students can successfully conduct an audit according to a financial reporting framework.</p>

<ol><li>The Demand for Audit and Other Assurance Services</li><li>The Public Accounting Profession and Audit Quality</li><li>Professional Ethics and Legal Liability</li><li>Audit Responsibilities and Objectives</li><li>Audit Evidence</li><li>Client Acceptance, Planning, and Materiality</li><li>Assessing the Risk of Material Misstatement</li><li>Internal Control and COSO Framework</li><li>Assessing Control Risk and Designing Tests of Controls</li><li>Develop Risk Response: Audit Strategy and Audit Program</li><li>Audit Sampling Concepts</li><li>Audit of the Revenue Cycle</li><li>Audit of the Acquisition and Payment Cycle</li><li>Audit of the Inventory and Distribution Cycle</li><li>Audit of the Human Resources and Payroll Cycle</li><li>Audit of the Capital Acquisition and Repayment Cycle</li><li>Audit of Cash Balance</li><li>Completing the Audit</li><li>Audit Reports on Financial Statements</li><li>Other Assurance and Nonassurance Services (Available Online in MyLab Accounting)</li></ol>

<p>Comprehensive and up-to-date, including discussion of new standards, codes, and concepts, <b>Auditing and Assurance Services: An Integrated Approach&nbsp;</b>presents an integrated approach to auditing that details the process from start to finish. Based on the authors' belief that the fundamental concepts of auditing center on the nature and amount of evidence that auditors should gather in specific engagements, the text's primary objective is to illustrate auditing concepts using practical examples and real-world settings. Using key real audit decisions as their foundation, students can successfully conduct an audit according to a financial reporting framework.</p><p class="MsoNormal"><o:p></o:p></p>

Alvin A. Arens

Randal J. Elder

Mark S. Beasley

Chris E. Hogan

Joanne C. Jones

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