Auditing and assurance services: an integrated apprach is an introduction to auditing and other assurance services. It is intended for either a one-quarter or one-semester course at undergraduate or graduate level. This book is also appropriatefor introductory profesional development course for CPA firms, internal auditors, and goverment auditors. The primary emphasis in this text is on the auditor’s decision making proses in both an audit of financial statements and a audit of internal control over financial repoting.