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Auditing and Assurance Services: Understanding the Integrated Audit,New
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Auditing and Assurance Services: Understanding the Integrated Audit, by Karen L. Hooks of Florida Atlantic University, presents the auditing professions requirement to focus on the integrated audit in the wake of the SarbanesOxley Act (SOX). It also represents the impact of the PCAOB on the auditing of public companies. As the first auditing textbook fully authored after the passage of SarbanesOxley, this book requires students to consider the doubleimpact of internal controls and financial statements in their considerations.The author stresses the need for auditors to understand the risks associated with their audit clients and the industries in which they function. Therefore, the cycle chapters each highlight an industry to demonstrate how new public auditors must possess a very strong understanding of risk. Highlighted industries include: health care providers, retail enterprises, the automotive industry, and the land development and home building industry.
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