Arens A.A. et al. Auditing: The Art and Science of Assurance Engagements

14th ed. — Pearson, 2018. — 704 p. — ISBN: 0134613112.Auditing: The Art and Science of Assurance Engagements is an introduction to auditing and assurance services. It is intended for use in an introductory auditing course, for one-semester or two-semester instruction at the undergraduate or graduate level. The primary emphasis of the book is on the auditors’ decision-making process in a financial statement audit and, to a lesser degree, other types of assurance engagements. As the title of book reflects, auditing is an art, as it requires considerable use of professional judgment and skepticism, but it is also a science, resting upon a solid frame of technical skills and knowledge of multiple disciplines associated with auditing, such as accounting, tax, and information systems.