Auditing and Assurance Services, Global Edition van Alvin Arens, Randal Elder and Mark Beasley is an English-language textbook on auditing and assurance. It serves as a comprehensive and up-to-date reference work for students in higher education who want to deepen their understanding of the audit process and the related assurance services.
This book covers auditors’ decision-making during financial audits and integrated audits of financial reporting and internal control. It emphasizes key audit decisions, risk assessment, and the collection and evaluation of evidence, with examples from international practice, such as the challenges of auditing crypto-assets and climate-related risks. The Global Edition includes the latest standards and codes, as well as data analytics and sample questions in preparation for professional exams.
The content aligns with fields such as management accounting, bookkeeping, and auditing within BUSINESS & ECONOMICS, and is suitable for programs in accountancy and business studies.