Auditing - An Integrated Approach (10th Edition)

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Features: This book is generally referred to as " Arens Auditing" in the Chinese auditing field and has a significant impact in China. The 10th edition of Arens Auditing fully reflects the new developments in auditing, especially the application of information technology in auditing. This book introduces the basics of the auditing profession, focuses on the entire audit process (with particular emphasis on the audit decision-making process), and discusses the specific applications of the audit process in several business cycles. This book serves as an introductory textbook for auditing majors and is aimed at students without auditing experience or those who have just started working in auditing. The book's key feature is its emphasis on the decision-making process of auditors, such as which audit evidence to collect, how much audit evidence to collect, and how to collect audit evidence. The book closely links important and fundamental auditing concepts with the decision-making process, enabling students to gain a thorough understanding of auditing.