Auditing and Assurance Services: An Integrated Approach presents an integrated concepts approach that shows readers the auditing process from start to finish. This text prepares readers for real-world audit decision making by using illustrative examples of key audit decisions, with an emphasis on audit planning, risk assessment processes and collecting and evaluating evidence in response to risks. The fourteenth edition includes coverage of PCAOB Auditing Standard No. 5, new standards related to communications to those charged with governance (SAS Nos. 114 and 115), and the most up-to-date content in the dynamic auditing environment.