Auditing and Assurance Services: An Integrated Approach (13th Edition) [Hardcover]

Alvin A Arens (Author), Randal J Elder (Author), Mark S Beasley (Author)

Book Description

ISBN-10: 0136084737 | ISBN-13: 978-0136084730 | Publication Date: February 8, 2009 | Edition: 13

An integrated and current approach to auditing.

KEY TOPICS: The Auditing Profession; The Audit Process; Application of the Audit Process to the Sales and Collection Cycle; Application of the Audit Process to Other Cycles; Completing the Audit; Other Assurance and Nonassurance Services

MARKET: For individuals interested in the auditing, accounting, and consulting fields.

Product Details

• Hardcover: 872 pages
• Publisher: Prentice Hall; 13 edition (February 8, 2009)
• Language: English
• ISBN-10: 0136084737
• ISBN-13: 978-0136084730
• Product Dimensions: 10.9 x 8.7 x 1.5 inches
• Shipping Weight: 4.6 pounds (View shipping rates and policies)
• Average Customer Review: 3.5 out of 5 stars  See all reviews (11 customer reviews)
• Amazon Best Sellers Rank: #8,428 in Books (See Top 100 in Books)
  • #77 in Books > Business & Investing > Accounting

Customer Reviews

Most Helpful Customer Reviews

4 of 5 people found the following review helpful:

4.0 out of 5 stars Good textbook, could be slightly better, July 24, 2010

By 

California Dreamin "sr538" (San Francisco, CA United States) - See all my reviews

This review is from: Auditing and Assurance Services: An Integrated Approach (13th Edition) (Hardcover)

I've taught a graduate class based on the 12th and 13th (current) edition of this textbook several times. In general this is one of the better textbooks I use. It is 95% accurate and up to date, and it is 70% complete, and it's focus matches the purpose of the class. Changes I would like to see in the next edition include:

* Discuss the use of flashcards to pass the CPA exam, encourage flashcard study habits, and list suggested flashcards for this class.
* Expand coverage of general ethics concepts; how to determine the correct action when in an ethical "grey area".
* Add an accounting workpaper style guide.
* Add training on writing accounting memos for various purposes.
* Add coverage of the accounting close process, the players in this process, and on the negotiation of AJEs between auditors and management.
* Explain methods of accounting research used to resolve disputes between auditors and management.
* Describe the AU codified auditing standards and methods of research therein.
* Improve coverage of SOX opinion, OCBOA (tax basis) opinions, and IFRS audit opinions.
* Increase emphasis on cut-off testing and other tests for the completeness assertion.
* Discuss PCAOB AS5, and related SEC management guidelines.
* Increase coverage of specific entity level controls, audit committee independence and effectiveness, related matters and example checklists.
* Cover Excel techniques for auditors.
* Trim the last chapters on specific business cycles which contain excess material that is not particularly useful, nor relevant nor up to date.
* Edit the book more thoroughly; we found a few errors.
* Expand the table of contents.
* Improve or omit the software on the CD. The software I looked at is not particularly useful nor user friendly.

1 of 3 people found the following review helpful:

2.0 out of 5 stars Amazon sells books as "new" but they really aren't, September 1, 2010

By 

Roxanne Jones - See all my reviews

Amazon Verified Purchase

This review is from: Auditing and Assurance Services: An Integrated Approach (13th Edition) (Hardcover)

I was extremely disappointed to see amazon sold me a "new book" but it was not. It clearly had marks in the binding from opening and closing and the corners had some wear.

0 of 2 people found the following review helpful:

3.0 out of 5 stars Ok, July 24, 2010

By 

Y. Sekine "Yocchi" (USA) - See all my reviews
(REAL NAME)   

Amazon Verified Purchase

This review is from: Auditing and Assurance Services: An Integrated Approach (13th Edition) (Hardcover)

This is a book required to buy for my class. What I did not like about this book is that it does not come with study guide and study guide for this book is not published. Other than that, it is ok.