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Auditing and Assurance Services (PIE)
- ISBN13：9780131273221
- 出版社：PRENTICE-HALL;INC.
- 作者：Arens
- 裝訂：平裝
- 版次：10
- 出版日：2005/01/01
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New To This Edition：
• Integration of Sarbanes-Oxley Act of 2002 and related SEC and PCAOB rulemakings throughout every chapter.
• Updated material for changes in the auditing profession resulting from recent corporate scandals:
。Bankruptcy of Andersen, LLP.
Shifting of auditing standards-setting to the Public Company Accounting Oversight Board (PCAOB).
。Spin-off of consulting.
。Greater focus on internal controls.
• Chapter on Fraud (11).
。Offers expanded coverage of this topic, and new mid-chapter fraud vignettes are added to each chapter.
• Expanded coverage of reporting on internal controls —Integrated into Chapter 10, Internal Control and Control Risk.
• 4-color inset on the Hillsburg Hardware Company—Financial statements and background information is expanded to support the company illustrations throughout the text.
• Re-designed and integrated audit practice case (Pinnacle Manufacturing)—Spans multiple chapters.
。Students apply concepts addressed in the audit planning and execution phase of the audit.
• Buckless CAST Practice Set (AIS and Auditing) and Trussell LAKESIDE PRACTICE SET
• Integration of Sarbanes-Oxley Act of 2002 and related SEC and PCAOB rulemakings throughout every chapter.
• Updated material for changes in the auditing profession resulting from recent corporate scandals:
。Bankruptcy of Andersen, LLP.
Shifting of auditing standards-setting to the Public Company Accounting Oversight Board (PCAOB).
。Spin-off of consulting.
。Greater focus on internal controls.
• Chapter on Fraud (11).
。Offers expanded coverage of this topic, and new mid-chapter fraud vignettes are added to each chapter.
• Expanded coverage of reporting on internal controls —Integrated into Chapter 10, Internal Control and Control Risk.
• 4-color inset on the Hillsburg Hardware Company—Financial statements and background information is expanded to support the company illustrations throughout the text.
• Re-designed and integrated audit practice case (Pinnacle Manufacturing)—Spans multiple chapters.
。Students apply concepts addressed in the audit planning and execution phase of the audit.
• Buckless CAST Practice Set (AIS and Auditing) and Trussell LAKESIDE PRACTICE SET
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