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Auditing and assurance services : international perspectives / Randal J. Elder,Mark S. Beasley, Chris E. Hogan, Alvin A. Arens
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Edité par Pearson education Ltd - 2020 - 17e édition (global edition)
"An integrated, up-to-date approach to auditing and assurance services. Comprehensive and up-to-date, including discussion of new standards, codes, and concepts, Auditing and Assurance Services: An Integrated Approach, 17th Edition presents an integrated approach to auditing that details the process from start to finish. Based on the authors’ belief that the fundamental concepts of auditing center on the nature and amount of evidence that auditors should gather in specific engagements, the text’s primary objective is to illustrate auditing concepts using practical examples and real-world settings. Using key real audit decisions as their foundation, students can successfully conduct an audit according to a financial reporting framework." (source : pearson.com)
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