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Auditing

Alvin A. Arens, Randal J. Elder, and Mark S. Beasley

The Art and Science of Assurance Engagements  illustrates how to make a sound professional judgment while guiding students through the auditing process.  Taking a risk-based approach, this text focuses on an auditor’s decision-making process.  Integrated current international standards, improved readability and real-world applicability offers a practical and theoretical approach to auditing.

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