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1、SummaryoftheAuditProcessFOURTEENTHEDITIONAUDITINGANDASSURANCESERVICESANINTEGRATEDAPPROACHIncludescoverageofinternationalstandardsandglobalauditingissues,inadditiontocoverageofPCAOBAuditingStandards,theriskassessmentSASs,theSarbanes–OxleyAct,andSection404audits.ALVINA.ARENSPricewaterhouseCoop
2、ersEmeritusProfessorMichiganStateUniversityRANDALJ.ELDERSyracuseUniversityMARKS.BEASLEYNorthCarolinaStateUniversityDeloitteProfessorofEnterpriseRiskManagementLibraryofCongressCataloging-in-PublicationInformationisavailable.Arens,AlvinA.Auditingandassuranceservices:anintegratedapproach/AlvinA
3、.Arens,RandalJ.Elder,MarkS.Beasley.—14thed.p.cm.Includesindex.ISBN-13:978-0-13-257595-9ISBN-10:0-13-257595-71.Auditing.I.Elder,RandalJ.II.Beasley,MarkS.III.Title.VP/EditorialDirector:SallyYaganEditorinChief:DonnaBattistaExecutiveEditor:StephanieWallProductDevelopmentManager:AshleySantoraEdit
4、orialProjectManager:ChristinaRumbaughEditorialAssistant:BrianReillyDirectorofMarketing:PatriceLumumbaJonesMarketingAssistant:IanGoldSeniorManagingEditor:CynthiaZonneveldProductionProjectManager:CarolO’RourkeSeniorOperationsManager:DianePeiranoArtDirector:AnthonyGemmellaroInteriorDesign:LisaD
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