GLOBAL
EDITION
Auditing and
Assurance Services
An Integrated Approach
EIGHTEENTH EDITION
ALVIN A. ARENS
RANDAL J. ELDER
MARK S. BEASLEY
CHRIS E. HOGAN
, Digital Resources for Students
Your new textbook provides 12-month access to digital resources that include an Excel
dataset, an annual report of Hillsburg Hardware, and more. Refer to the preface in the
textbook for a detmled list of resources.
Follow the instructions below to register for the Companion Website for AJvin A.
Arens, Randal J. Elder, Mark S. Beasley, and Chris E. Hogan's Auditing and Assura nce
Services: An Integrated Approach, Eighteenth Edition, Global Edition.
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sign-in.php
2. Click Register and follow the on-screen instructions to create a login name
and password.
ISSSSI-BAEDA-NUMEN-FRAUD-FRONT-MUTES
i
Use the login name and password you created dur ng registration to start using the
online resources that accompany your textbook.
IMPORTANT:
This prepaid subscription does not include access to Pearson MyLab Accounting, which
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This access code can only be used once. This subscription is valid for 12 months upon
activation and is not transferable. If the access code has already been revealed it may no
longer be valid.
For technical support, go to https://support.pearson.com/getsupport
, AUDITING
AND ASSURANCE
SERVICES
AN INTEGRATED APPROACH
EIGHTEENTH EDITION
GLOBAL EDITION
ALVIN A. ARENS
Former PricewaterhouseCoopers
Emeritus Professor
Michigan State University
RANDAL J. ELDER
The University of North Carolina at Greensboro
FORVIS Professor and Department Head
MARK S. BEASLEY
North Carolina State University
KPMG Professor of Accounting and Director, Enterprise Risk
Management Initiative
CHRIS E. HOGAN
Michigan State University
Russell E. Palmer Endowed Professor
, Content Production: Nitin Shankar
Product Management: Yajnaseni Das, Paromita Banerjee, Ishita Sinha, and Punita Kaur Mann
Product Marketing: Joanne Dieguez
Rights and Permissions: Anjali Singh and Ashish Vyas
Please contact https://support.pearson.com/getsupport/s/contactsupport with any queries on this content.
Cover Art: Alones/Shutterstock
Pearson Education Limited
KAO Two
KAO Park
Hockham Way
Harlow
Essex
CM17 9SR
United Kingdom
and Associated Companies throughout the world
Visit us on the World Wide Web at: www.pearson.com
© Pearson Education Limited, 2023
The rights of Alvin A. Arens, Randal J. Elder, Mark S. Beasley, and Chris E. Hogan to be identified as the authors of this work have been
asserted by them in accordance with the Copyright, Designs and Patents Act 1988.
Authorized adaptation from the United States edition, entitled Auditing and Assurance Services, 18th Edition, ISBN 978-0-13-787919-
9 by Alvin A. Arens, Randal J. Elder, Mark S. Beasley, Chris E. Hogan, published by Pearson Education © 2023.
Acknowledgments of third-party content appear on the appropriate page within the text, which constitutes an extension of this
copyright page.
All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any
means, electronic, mechanical, photocopying, recording or otherwise, without either the prior written permission of the publisher or
a license permitting restricted copying in the United Kingdom issued by the Copyright Licensing Agency Ltd, Saffron House, 6–10
Kirby Street, London EC1N 8TS.
PEARSON and ALWAYS LEARNING are exclusive trademarks owned by Pearson Education, Inc. or its affiliates in the U.S. and/or
other countries.
All trademarks used herein are the property of their respective owners. The use of any trademark in this text does not vest in the
author or publisher any trademark ownership rights in such trademarks, nor does the use of such trademarks imply any affiliation
with or endorsement of this book by such owners. For information regarding permissions, request forms, and the appropriate
contacts within the Pearson Education Global Rights and Permissions department, please visit www.pearsoned.com/permissions/.
ISBN 10 (print): 1-292-44898-9
ISBN 13 (print): 978-1-292-44898-5
ISBN (eBook): 978-1-292-44905-0
British Library Cataloguing-in-Publication Data
A catalogue record for this book is available from the British Library
Typeset in Albertina MT Pro and 10 pt by B2R Technologies Pvt. Ltd.
EDITION
Auditing and
Assurance Services
An Integrated Approach
EIGHTEENTH EDITION
ALVIN A. ARENS
RANDAL J. ELDER
MARK S. BEASLEY
CHRIS E. HOGAN
, Digital Resources for Students
Your new textbook provides 12-month access to digital resources that include an Excel
dataset, an annual report of Hillsburg Hardware, and more. Refer to the preface in the
textbook for a detmled list of resources.
Follow the instructions below to register for the Companion Website for AJvin A.
Arens, Randal J. Elder, Mark S. Beasley, and Chris E. Hogan's Auditing and Assura nce
Services: An Integrated Approach, Eighteenth Edition, Global Edition.
1. Go to https://media.pearsoncmg.com/intl/ge/2023/cws/ge_arens_aas_l 8/cw/login/
sign-in.php
2. Click Register and follow the on-screen instructions to create a login name
and password.
ISSSSI-BAEDA-NUMEN-FRAUD-FRONT-MUTES
i
Use the login name and password you created dur ng registration to start using the
online resources that accompany your textbook.
IMPORTANT:
This prepaid subscription does not include access to Pearson MyLab Accounting, which
is available at www.myaccountinglab.com for purchase.
This access code can only be used once. This subscription is valid for 12 months upon
activation and is not transferable. If the access code has already been revealed it may no
longer be valid.
For technical support, go to https://support.pearson.com/getsupport
, AUDITING
AND ASSURANCE
SERVICES
AN INTEGRATED APPROACH
EIGHTEENTH EDITION
GLOBAL EDITION
ALVIN A. ARENS
Former PricewaterhouseCoopers
Emeritus Professor
Michigan State University
RANDAL J. ELDER
The University of North Carolina at Greensboro
FORVIS Professor and Department Head
MARK S. BEASLEY
North Carolina State University
KPMG Professor of Accounting and Director, Enterprise Risk
Management Initiative
CHRIS E. HOGAN
Michigan State University
Russell E. Palmer Endowed Professor
, Content Production: Nitin Shankar
Product Management: Yajnaseni Das, Paromita Banerjee, Ishita Sinha, and Punita Kaur Mann
Product Marketing: Joanne Dieguez
Rights and Permissions: Anjali Singh and Ashish Vyas
Please contact https://support.pearson.com/getsupport/s/contactsupport with any queries on this content.
Cover Art: Alones/Shutterstock
Pearson Education Limited
KAO Two
KAO Park
Hockham Way
Harlow
Essex
CM17 9SR
United Kingdom
and Associated Companies throughout the world
Visit us on the World Wide Web at: www.pearson.com
© Pearson Education Limited, 2023
The rights of Alvin A. Arens, Randal J. Elder, Mark S. Beasley, and Chris E. Hogan to be identified as the authors of this work have been
asserted by them in accordance with the Copyright, Designs and Patents Act 1988.
Authorized adaptation from the United States edition, entitled Auditing and Assurance Services, 18th Edition, ISBN 978-0-13-787919-
9 by Alvin A. Arens, Randal J. Elder, Mark S. Beasley, Chris E. Hogan, published by Pearson Education © 2023.
Acknowledgments of third-party content appear on the appropriate page within the text, which constitutes an extension of this
copyright page.
All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any
means, electronic, mechanical, photocopying, recording or otherwise, without either the prior written permission of the publisher or
a license permitting restricted copying in the United Kingdom issued by the Copyright Licensing Agency Ltd, Saffron House, 6–10
Kirby Street, London EC1N 8TS.
PEARSON and ALWAYS LEARNING are exclusive trademarks owned by Pearson Education, Inc. or its affiliates in the U.S. and/or
other countries.
All trademarks used herein are the property of their respective owners. The use of any trademark in this text does not vest in the
author or publisher any trademark ownership rights in such trademarks, nor does the use of such trademarks imply any affiliation
with or endorsement of this book by such owners. For information regarding permissions, request forms, and the appropriate
contacts within the Pearson Education Global Rights and Permissions department, please visit www.pearsoned.com/permissions/.
ISBN 10 (print): 1-292-44898-9
ISBN 13 (print): 978-1-292-44898-5
ISBN (eBook): 978-1-292-44905-0
British Library Cataloguing-in-Publication Data
A catalogue record for this book is available from the British Library
Typeset in Albertina MT Pro and 10 pt by B2R Technologies Pvt. Ltd.
