Book Description
 
Auditing: The Art and Science of Assurance Engagements (14th Edition) provides a comprehensive and integrated approach to modern auditing practices. It equips students and professionals with the foundational concepts necessary to perform auditing engagements effectively. The book emphasizes the collection and analysis of evidence to form sound audit conclusions, linking these practices to real-world scenarios. Updated to reflect the latest international auditing standards and ethical guidelines, the text also includes insights into emerging technologies and their impact on audit processes.
 
Key topics include audit responsibilities, risk assessment, internal controls, audit sampling, and reporting, with chapters dedicated to auditing specific business cycles like revenue, inventory, and payroll. This edition offers a clear framework for understanding the assurance services landscape, making it an invaluable resource for accounting and auditing courses worldwide.
 
With practical examples and a clear writing style, this book bridges the gap between theory and practice, making it suitable for students preparing for professional exams or careers in audit and assurance.
 
About the Authors
 
The 14th Edition is authored by a team of renowned experts in the field:
Alvin A. Arens: A respected academic with extensive experience in teaching and researching auditing practices.
 
Randal J. Elder: Known for his contributions to audit research and education, focusing on audit quality and professional ethics.
 
Mark S. Beasley: An expert in enterprise risk management and fraud detection.
 
Chris E. Hogan: Specializes in the use of data analytics in auditing and assurance.
 
Joanne C. Jones: A leading academic with expertise in auditing and financial reporting, contributing practical insights to the book.
 
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