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Auditing and Assurance Services (16th Edition)
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About the Author
Al Arens, founding author of this textbook, was the PricewaterhouseCoopers Professor of Accounting Emeritus at Michigan State University. In addition to writing books on auditing, he was a coauthor of computerized accounting supplements and he was actively involved in the continuing education of practitioners with local and regional CPA firms. Al was a past president of the American Accounting Association and a former member of the AICPA Auditing Standards Board. He practiced public accounting with both a local CPA firm and the predecessor firm to Ernst & Young. He received many awards including the AAA Auditing Section Outstanding Educator award, the AICPA Outstanding Educator award, the national Beta Alpha Psi Professor of the Year award, and many teaching and other awards at Michigan State. Randy Elder, who has served as a coauthor of this textbook since the 8th edition, is Professor of Accounting at Syracuse University. He teaches undergraduate and graduate auditing courses, and has received several teaching awards. His research focuses on audit quality and current audit firm practices and he served as the team leader for American Accounting Association Auditing Section PCAOB research synthesis teams on audit confirmations and audit sampling. He has extensive public accounting experience with a large regional CPA firm, frequently teaches continuing education for a large international CPA firm, and is a member of the AICPA and Michigan Association of CPAs. Mark S. Beasley, who has also served as a coauthor of this textbook since the 8th edition, is the Deloitte Professor of Enterprise Risk Management and Professor of Accounting at North Carolina State University. He has taught undergraduate and graduate auditing courses, and has received several teaching awards including membership in NC State’s Academy of Outstanding Teachers. He has extensive professional audit experience with the predecessor firm to Ernst & Young and has extensive standards-setting experience working with the Auditing Standards Board as a Technical Manager in the Audit and Assurance Division of the AICPA. He served on the ASB Fraud Standard Task Force responsible for developing SAS 99, the ASB Antifraud Programs and Controls Task Force, and the Advisory Council overseeing the COSO Enterprise Risk Management Framework project. He recently completed over seven years of service as a member of the COSO Board, representing the AAA. Chris Hogan is a Professor of Accounting in the Eli Broad College of Business at Michigan State University. We are thrilled to continue the Michigan State connection started by Al Arens. Chris teaches a graduate auditing course and her research focuses on internal controls and integrated audits, audit firm client portfolios, and the impact of regulation on audit markets. Chris has auditing experience with Price Waterhouse, one of the predecessor firms to PricewaterhouseCoopers, LLP. She has served in multiple leadership roles within the American Accounting Association, including serving as President of the Auditing Section and on the Audit Committee of the AAA.
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Product details
Hardcover: 880 pages
Publisher: Pearson; 16 edition (February 1, 2016)
Language: English
ISBN-10: 0134065824
ISBN-13: 978-0134065823
Product Dimensions:
8.8 x 1.4 x 11.1 inches
Shipping Weight: 4.3 pounds (View shipping rates and policies)
Average Customer Review:
3.6 out of 5 stars
177 customer reviews
Amazon Best Sellers Rank:
#150,910 in Books (See Top 100 in Books)
I got the global paperback version with the birds on it. It is mostly like US hardback edition except the questions in the back of the chapter is different. What I do is borrow a friends book, scan the questions with my phone, and then I'm all good to go with homework. If you can do that you'll save some money.
Text is beefed up to make it thicker, thus longer to read. Information and points should be easier to get. Its also very out of touch with modern technology used in Accounting today. A lot of this is obsolete and unrelated to real applications.
As far as accounting textbooks are concerned, I'd put Arens at the top of the heap. Unlike many other authors who are more interested in impressing you with their $50 SAT prep vocabulary, Arens is actually interested in getting the point across without bogging you down with details that aren't going to help you for the CPA anyway. However, one major difference between this version and the most current one is that this one lacks some critical statistical tables when it comes to MUS sampling (no ARIA tables), and there is a lack of explanation regarding how to calculate sampling interval in that chapter as well. Still, these are things that aren't too terribly hard to obtain if you don't want to splurge on the newer editions (which, as far as I'm concerned, is pretty pricey for a few additional fancy figures and flow charts). Despite this, it's still a rock-solid textbook which is written clearly, concisely, and competently.Edit: Wow. I cannot believe how unbelievably harsh other reviewers are about this textbook. Hard to understand and wordy? You all must not do a lot of reading, especially of other accounting textbooks (which are notoriously ridiculous). Stick to McGraw-Hill if you want to be spoon-fed scant details and high gloss pictures which have nothing to do with the text. If you actually have an interest in passing the CPA exam, you'll find Arens does a fine job of compiling information about a subject most lay people find confusing and provides problem work which lets you know pretty quickly whether or not you've solidified your understanding.
I bought this book on Amazon because it was cheaper than in my school bookstore, and although igotthe exact same edition, there are some things that are different about this book. I cannot do the end of chapter review questions because about half of them are different and the ones entiled "Becker Review" are not there at all. Also, the page numbers are off. If my professor says to look at a certain figure on a specific page, my same figure is many pagers later. This makes it difficult to participate in class and is very frustrating. Also, there are some places in the text where it refers to something on a different page, but when you go to that page, it isn't there. But in my classmates' books, it is on the page that is referenced.
Packed full of long, rambling explanations that do little to illustrate concepts or serve any real pedagogical value. Overall chapter layouts are confusing and follow no logical presentation pattern. Homework problems are okay, but difficult to answer from the poorly-written chapters. Probably about as good as it gets for an audit textbook.
Got this book for school, seemingly the "newest" edition, yet turning the cover over leads to a note saying that many errors have been introduced in this "new" edition. Great impression there, and when using the text for references, many of the in text references to other pages for figures are completely incorrect, telling me to go to a certain page and look at a figure, but the page is the section review questions. There are many typos that are distracting and it just seems like this "new" edition is another way to scam students wallets. You know College is big business when it allows mediocre texts like these to be the course's main content.
I purchased the Kindle edition of this book because I previously ordered the incorrect edition and I needed the correct edition promptly for my class.Pros:Fast DeliveryEasy to read and change the size of wordsYou can make flashcardsEasy to highlight and take notesCons:The heading color is aquamarine - it is too bright a color for reading on a bright screenThe page is blocked when searchingDifficult to find things quicklyCannot copy textOverall it is just okay because it was available when I needed it, but I would rather have a paperbook when using the book for an open book quiz.
the page numbers are different than the school issued book, but chapters, sections, and other content is the same - saved me a ton of money by purchasing this international version
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