AUDITING AND ASSURANCE SERVICES INTERNATIONAL PERSPECTIVES SEVENTEENTH EDITION GLOBAL EDITION AUDITING AND ASSURANCE SERVICES RANDAL J ELDER The University of North Carolina at Greensboro Dixon Hughes Goodman Professor and Department Head MARK S BEASLEY North Carolina State University Deloitte Professor of Enterprise Risk Management CHRIS E HOGAN Michigan State University Russell E Palmer Endowed Professor and Department Chairperson ALVIN A ARENS Michigan State University Former PricewaterhouseC.