Auditing & Assurance Services An Integrated Approach

For the core Auditing course for accounting majors.Arens stays ahead of other auditing texts by consistently integrating current developments in the audit profession. Topics appear as they would during the audit planning and execution stage rather than as isolated pieces of information. For the core Auditing course for accounting majors.Arens stays ahead of other auditing texts by consistently integrating current developments in the audit profession. Topics appear as they would during the audit planning and execution stage rather than as isolated pieces of information.  "How do you prepare your students to deal with most current auditing topics like Sarbanes-Oxley & SECTION 404 of that act?"Arens/Elder/Beasley believe in an integrated approach to learning  important topics like Sarbanes-Oxley and SECTION 404 of that act best prepares students to deal with these topics when they go out into practice. That is, they cover Sarbanes-Oxley & SECTION 404 throughout each phase of an audit.  Integration of SECTION 404 of the Sarbanes-Oxley Act of 2002 and related SEC and PCAOB rulemakings throughout every chapter. Expanded coverage of reporting on internal controls —Integrated into Chapter 10, Internal Control and Control Risk. Examples: see the inside front cover for a comprehensive list of places where Section 404 has been integrated into the stages of an audit. Examples: see "New to this Edition" for a brief listing of integrated topics from Section 404.OTHER KEY POINTS OF DIFFERENTATION Q: How do you motivate your students to read the book and come prepared to discuss what they have read?   A: Arens/Elder/Beasley believes an integrated approach to an important topic like fraud best motivates students to learn auditing.  For example, not only is there a Fraud Chapter (11), but mid chapter fraud vignettes are integrated throughout each chapter so students see how recent accounting scandals tie into key concepts in each chapter.   Revised Fraud Detection Chapter (11) includes expanded coverage.  Reflects changes in auditing profession resulting from recent scandals. NEW Mid-chapter fraud vignettes in each chapter.         Examples: pgs. 199 and 617Q: How do you show students how concepts are applied in practice?   A: Arens/Elder/Beasley believes an integrated approach best prepares students to see how concepts are applied in practice. The integrated audit practice case (Pinnacle Manufacturing) spans multiples chapters and  is used to illustrate concepts learned in these chapters.    Integrated audit practice case (Pinnacle Manufacturing)—Spans multiple chapters. Students apply concepts addressed in the audit planning and execution phase of the audit.        Examples: pgs. 227, 4414-color inset on the Hillsburg Hardware Company—Financial statements and background information is expanded to support the company illustrations throughout the text.  

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Wydawnictwo: angielskie
Data wydania: b.d
Kategoria: Ekonomia
ISBN: 978-0-13-186712-3
Liczba stron: 0