TY - BOOK AU - Arens,Alvin A. AU - Elder,Randal J. AU - Beasley,Mark S. AU - Hogan,Chris E. TI - Auditing and assurance services: an integrated approach SN - 9781292147871 (pbk.) : U1 - 657.4'5 23 PY - 2017///] CY - Boston PB - Pearson KW - Auditing KW - Negative assurance (Accounting) KW - Finance and Accounting KW - eflch KW - ukslc N1 - Includes index; Specialized N2 - Comprehensive and up-to-date, including discussion of new standards, codes, and concepts, 'Auditing and Assurance Services' presents an integrated concepts approach to auditing that details the process from start to finish. Based on the author's belief that the fundamental concepts of auditing center on the nature and amount of evidence that auditors should gather in specific engagements, this edition's primary objective is to illustrate auditing concepts using practical examples and real-world settings ER -