Auditing and Assurance Services: An Integrated Approach

Arens stays ahead of other auditing texts by consistently integrating current developments in the audit profession. Topics appear as they would during the audit planning and execution stage rather than as isolated pieces of information. The 11th edition provides extensive, integrated coverage of audits of internal control for public companies required by Section 404 of the Sarbanes-Oxley Act and related auditor responsibilities as outlined in the Public Company Accounting Oversight Board’s (PCAOB’s) Auditing Standard No. 2. The 10th edition includes material about Sarbanes-Oxley in several chapters and was current at the time the book was published in March 2004. However, considerable change has occurred since then, especially dealing with the PCAOB and Section 404 internal control audits.