Auditing and Assurance Services, Global Edition (PDF)

About our authors

Alvin A. Arens (Nov. 24, 1935 to Dec. 6, 2010), founding author of this textbook, was the PricewaterhouseCoopers Professor of Accounting Emeritus at Michigan State University. In addition to writing books on auditing, he was a coauthor of computerized accounting supplements and he was actively involved in the continuing education of practitioners with local and regional CPA firms. Al was 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 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 J. Elder, who has served as a coauthor of this textbook since the 8th edition, is FORVIS Professor and Department Head of Accounting and Finance at the University of North Carolina at Greensboro. He teaches undergraduate auditing and graduate auditing and fraud examination courses, and has received several teaching awards. His research focuses on audit quality and current audit firm practices and he served as the team leader for the American Accounting Association Auditing Section PCAOB research synthesis teams on audit confirmations and audit sampling. He has extensive public accounting experience with a large regional CPA firm, has frequently taught continuing education for a large international CPA firm, and is a member of the AICPA.

Mark S. Beasley, who has also served as a coauthor of this textbook since the 8th edition, is the KPMG Professor of Accounting and Director of the Enterprise Risk Management Initiative at North Carolina State University. He has taught undergraduate and graduate auditing courses, and has received several