Books by Alvin A. Arens (Author of Auditing and Assurance Services)
CHAPTER 1 - THE DEMAND FOR AUDIT AND OTHER ASSURANCE SERVICES
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Independence standards are required for audits of public companies, but not for audits of private companies. Auditors are experts and do not need to look at much to know whether the financial statements are correct or not. Which of the following statements best describes a relationship between sample size and other elements of auditing? There is no relationship between sample size and materiality or the desired level of assurance. Which of the following statements about the study of auditing is NOT true? The study of auditing can be valuable to future accountants and business decision makers whether or not they plan to become auditors.
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