財經投資推薦的部落格

　　Auditing and Assurance Services: An Integrated Approach presents an integrated concepts approach that shows students the auditing process from start to finish. This text prepares students 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.

　　1. ACL incorporation and Homework Problems

　　2. Integrated approach to teaching auditing

　　3. The introduction of the Risk Assessment Standards

　　4.Integrated coverage of Sarbanes Oxley and Section 404：The requirements of the Sarbanes—Oxley Act, including Section 404 and PCAOB Auditing Standard 2, are integrated throughout the text. The authors provide extensive coverage of internal controls to provide students with the understanding of controls necessary to perform an integrated audit of financial statements and audit of internal control required by Section 404, as well as meet the requirements of the Risk Assessment Standards.

　　5. The Pinnacle Manufacturing integrated case: Based on a large, multi-division company, this case includes six parts that are found at the end of the chapter homework in specific chapters that address the content relevant to each part. The case gives students hands-on experience, and the parts of the case are connected so that students will gain a better understanding of how the parts of the audit are integrated by the audit process.

　　6. Hillsburg Hardware Annual Report

　　7. Design focuses students on key concepts

　　8. Internet Based case homework assignments

作者簡介

Alvin A. Arens

　　現職：Michigan State University

Randal J. Elder

　　現職：Syracuse University

Mark S. Beasley

　　現職：North Carolina State University