Arens, 12e teaches the fundamental concepts of auditing, integrates those concepts throughout an audit, and shows the importance of auditing in today,s environment Arens, integrated concepts approach shows students the auditing process from start to finish. It uses an illustrative example of key audit decisions for a public company (Hillburg Hardware) audit throughout the book, emphasis on audit planning, including risk assessment processes and evaluating internal controls, and collecting and evaluating evidence in response to risks, prepares students for real-world audit decision making. In addition, the best coverage of internal controls on the market helps students keep up-to-date with the current emphasis on testing and reporting on internal controls in today,s Sarbanes-Oxley environment. Arens is the most current book in a very dynamic market. The authors continue to provide up to date content, even between editions.