Product Description
For one-semester/two-quarter, Junior/Senior-level courses in Auditing.
The undisputed #1 market leading text continues to innovate with the most up-to-date coverage of Sarbanes Oxley, fraud, and changes in the auditing profession!
From the Back Cover
- 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/arens
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