Tóm tắt: The Auditing and Assurance Services textbook by Arens, Elder, Beasley, and Hogan provides a comprehensive overview of the auditing profession and the audit process. It covers essential topics such as the demand for audits, professional ethics, and the legal responsibilities of auditors. The book details the audit process, including planning, evidence collection, and risk assessment, before applying these concepts to various cycles like sales, acquisition, and payroll. Additionally, it explores the ...