1902808
9780131457348
New:Sarbanes-Oxley Act of 2002 and related SEC and PCAOB rulemakings integrated into every chapter. New: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 New:Chapter on Fraud (11) added to this edition. Expanded coverage of this topic includes new mid-chapter fraud vignettes in each chapter. New:Increased coverage of Reporting on Internal Controls in Chapter 10, Internal Control and Control Risk. New:4-color insert of the Hillsburg Hardware Company "Annual Report." The insert provides financial statements and background information to support the Hillsburg Hardware Integrated Case that appears throughout the text. New:Redesigned and integrated audit practice case (Pinnacle Manufacturing) that spans multiple chapters. Students apply concepts addressed in the audit planning and execution phase of the audit. New:Expanded supplements package includes practice sets, case manuals, and auditing assignments using Excel. www.prenhall.com/arensArens, Alvin A. is the author of 'Auditing and Assurance Services An Integrated Approach', published 2004 under ISBN 9780131457348 and ISBN 0131457349.
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