1.Current Coverage: The authors are committed to continually providing up-to-date content in this dynamic global auditing environment and will post major changes in new standards on their website as they are issued. This edition includes coverage of the AICPA Clarity Project up through the issuance of SAS No. 126, The Auditor』s Consideration of the Entity』s Ability to Continue as a Going Concern, and new PCAOB standards including Standard No. 16, Audit Evidence.

　　3.AICPA Clarity Project: As part of the effort to converge U.S. auditing standards with international standards, the AICPA Auditing Standards Board (ASB) embarked on its Clarity Project to redraft most of the existing GAAS standards to not only align them with the ISAs, but to also make them easier to read, understand, and apply. The ASB is in the final stages of completing this project.

　　4.Expanded Coverage of Professional Skepticism (Chapter 6): The authors discuss the need for a questioning mind and need to critically evaluate audit evidence to strengthen student awareness of the elements of effective professional skepticism. A new homework problem has been added to help students think further about challenges and threats to applying professional skepticism in the context of an audit.

　　5.Coverage of AS 5 and the Risk Assessment Standards: The requirements of the Sarbanes–Oxley Act of 2002 and the PCAOB Auditing Standard 5 (AS 5) that impact accelerated filer public companies, and the risk assessment standards issued by the Auditing Standards Board are integrated throughout the text.

作者簡介

Alvin A Arens

　　現職：Michigan State University

Randal J Elder

　　現職：Syracuse University

Mark S Beasley

　　現職：North Carolina State University