Auditing and
Assurance Services,
18th Edition
Alvin A. Arens, Michigan State University
Randal J. Elder, The University of North Carolina Greensboro
Mark S. Beasley, North Carolina State University
Chris E. Hogan, Michigan State University
Auditing and Assurance Services examines the process of conducting an audit from start to finish.
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 will be able to successfully
conduct an audit according to a financial reporting framework.
The 18th Edition contains the latest standards and codes as well as new data analysis and sample
CPA-style questions to prepare students for the actual exam.
New and Updated Features
› Guidance looks at the latest auditing
standards (SAS No. 142, Audit Evidence, SAS No.
145) and auditor reports.
› Content highlights significant revisions to the
CPA exam and licensure process.
› New material covers how data analytics and
other advanced technologies are being used
in all phases of an audit.
› Coverage of other important developments
in the field include professional skepticism and
auditor judgment, risk assessment procedures,
internal controls, SOC reports, auditing
asset impairment, financial instruments, and
preparation service engagements.
Hallmark Features
› Core concepts and examples covering
financial instruments, SOC reports,
preparation services, and auditor judgement
emphasize current auditing practices and
issues.
› An international focus teaches students
about auditing standards around the world.
› Concept Checks in every chapter highlight
short-answer questions to help students recap
content covered within different sections.
› An annual report and other financial
statements for Hillsburg Hardware
Company illustrate chapter concepts.
› Opening and Mid-Chapter Vignettes help
students connect important auditing concepts to
real-world situations.
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