Part l ( Chapters 6-12) THE AUDIT PROCESS Part lI presents the audit process in a manner that will enable you to apply the concepts developed in these chapters to any audit area. Arens, Loebbecke; Auditing, 8/E @2000 Prentice Hall. InArens, Loebbecke; Auditing, 8/E ©2000 Prentice Hall, Inc. 6 Part II THE AUDIT PROCESS (Chapters 6-12) Part II presents the audit process in a manner that will enable you to apply the concepts developed in these chapters to any audit area