This textbook, "Auditing & Assurance Services: A Systematic Approach," aims to educate students on the fundamentals of auditing and their practical application. The authors emphasize student engagement through clear explanations, real-world examples like the integrated EarthWear Clothiers case, and "stop and think" prompts to encourage critical thinking over rote memorization. The content systematically covers the entire audit process, from preliminary engagement activities and risk assessment to understanding internal controls, gathering evidence through various procedures including sampling, and finally, forming an opinion and reporting. It also addresses specific audit areas like revenue, purchasing, inventory, and financing, alongside crucial topics such as professional ethics, legal liability, and assurance services beyond traditional audits. Furthermore, the text incorporates updates on auditing standards from bodies like the PCAOB and discusses the impact of legislation like the Sarbanes-Oxley Act on the profession.

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