Alvin Arens, Randal Elder, Mark Beasley
Harlow, UK: Prentice Hall, 2008
888pp, ISBN: 978-0-13-245225-0
The integrated concepts approach shows students the auditing process from start to finish. It uses an illustrative example of key audit decisions for a public company audit throughout, with an emphasis on audit planning, including risk assessment processes and evaluating internal controls, and collecting and evaluating evidence in response to risks, to prepare students for real-world audit decision-making.