This Global Edition has been edited to include enhancements making it more relevant to students outside the United States.An integrated and current approach to auditing.Auditing and Assurance Services: An Integrated Approach presents an integrated concepts approach that shows students the auditing process from start to finish This text prepares students 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.