Acc 557
Auditing and
Assurance Services
Thirteenth Edition
Global Edition
Alvin A. Arens Randal J. Elder Mark S. Beasley
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This work is protected by United States and International copyright laws and is provided solely for the use of instructors in teaching their courses and assessing student learning. Dissemination or sale of any part of this work (including on the World Wide Web) will destroy the integrity of the work and is not permitted. The work and materials from it should never be made available to students except by instructors using the accompanying text in their classes. All recipients of this work are expected to abide by these restrictions and to honor the intended pedagogical purposes and the needs of other instructors who rely on these materials.
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Editorial Project Manager: Karen Kirincich
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Copyright © 2010, 2008, 2006, 2005, 2003 Pearson Education, Inc., publishing as Prentice Hall, One Lake Street, Upper Saddle River, New Jersey 07458. All rights reserved. This publication is protected by Copyright, and permission should be obtained from the publisher prior to any prohibited reproduction, storage in a retrieval system, or transmission in any form or by any means, electronic, mechanical, photocopying, recording,
Assurance Services
Thirteenth Edition
Global Edition
Alvin A. Arens Randal J. Elder Mark S. Beasley
[pic]
Boston Columbus Indianapolis New York San Francisco Upper Saddle River
Amsterdam Cape Town Dubai London Madrid Milan Munich Paris Montreal Toronto
Delhi Mexico City Sao Paulo Sydney Hong Kong Seoul Singapore Taipei Tokyo
This work is protected by United States and International copyright laws and is provided solely for the use of instructors in teaching their courses and assessing student learning. Dissemination or sale of any part of this work (including on the World Wide Web) will destroy the integrity of the work and is not permitted. The work and materials from it should never be made available to students except by instructors using the accompanying text in their classes. All recipients of this work are expected to abide by these restrictions and to honor the intended pedagogical purposes and the needs of other instructors who rely on these materials.
If you purchased this work within the United States or Canada you should be aware that it has been imported without the approval of the Publisher or the Author.
Editorial Director: Natalie Anderson
Acquisitions Editor: Julie Broich
Editorial Project Manager: Karen Kirincich
Production Project Manager: Judy Leale
Operations Specialist: Ben Smith
Copyright © 2010, 2008, 2006, 2005, 2003 Pearson Education, Inc., publishing as Prentice Hall, One Lake Street, Upper Saddle River, New Jersey 07458. All rights reserved. This publication is protected by Copyright, and permission should be obtained from the publisher prior to any prohibited reproduction, storage in a retrieval system, or transmission in any form or by any means, electronic, mechanical, photocopying, recording,