Audting and Assurance Services: An Integrated Approach is an introduction to auditing and other sssurance services. It is intended for either a one-quarter or one-semester course at the undergduate or graduate level. This book is also appropriate for introductory professional development curses for CPA firms, internal auditors, and goverbment auditors.

    The primary emphasis in this text is on the auditor's decision-making process in both an audit of financial statements and an audit of internal control over financial reoporting. We believe that the most fundamental concepts in auditing concern determining the nature and amount of evidence the auditor should gather after considersing the unique circumstances of each engagement. If students of auditing understand the objectives to be made, they should be able to determine the appropriate evidence to gather and how to evaluate the evidence obtained.

Part 1 The Auditing Profession
Part 2 The Audit Process
Part 3 Application of the Audit Process to the Sales and Collection Cycle
Part 4 Application of the Audit Process to Other Cycles
Part 5 Completing the Audit
Part 6 Other Assurance and Nonassurance Services