Professional Documents
Culture Documents
Auditing and
Assurance Services
Thirteenth Edition
Alvin A. Arens
Randal J. Elder
Mark S. Beasley
PrenticeHall
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
10 9 8 7 6 5 4 3 2 1
ISBN-13: 978-0-13-6084778
ISBN-10:
0-13-608477x
CONTENTS
I.
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19
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21
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23
18-1
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21-1
22-1
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25-1
26-1