Auditing and Assurance Services: An Integrated Approach (13th Edition)
Al Arens is PricewaterhouseCoopers Auditing Professor of Accounting at Michigan State University. His primary teaching and research area is auditing and he teaches undergraduate auditing at least one term annually. Al is a past president of the American Accounting Association and a former member of the AICPA Auditing Standards Board. He practiced public accounting with both a local CPA firm and the predecessor firm to Ernst & Young. He has received many awards including the AAA Auditing Section Outstanding Educator award, the AICPA Outstanding Educator award, the national Beta Alpha Psi Professor of the Year award and many teaching and other awards at Michigan State.   Randy Elder is an Associate Professor of Accounting at Syracuse University. He teaches undergraduate and graduate auditing courses, and has received several teaching awards. His research focuses on audit quality and current audit firm practices. He has extensive public accounting experience with a large regional CPA firm, and is a Certified Fraud Examiner and member of the AICPA and Michigan Association of CPAs.   Mark S. Beasley is a Professor of Accounting at North Carolina State University. He teaches undergraduate and graduate auditing courses, and has received several teaching awards including membership in NC State's Academy of Outstanding Teachers. His research, which focuses primarily on financial statement fraud, audit quality, and corporate governance, received both the American Accounting Association's Competitive Manuscript Award and the Notable Contributions to the Auditing Literature Award. He has extensive professional audit experience with the predecessor firm to Ernst & Young and has extensive standards-setting experience working with the Auditing Standards Board as a Technical Manager in the Audit and Assurance Division of the AICPA. He served on the ASB's Fraud Standard Task Force responsible for developing SAS 99, and serves on the ASB's Antifraud Programs and Controls Task Force and the Advisory Council overseeing COSO's Enterprise Risk Management Framework project.