With the increase in the number of Internet of Things (IoT) devices, more resources can locate at the edge of the Internet. These devices not only collect data about the environment but also affect the environment after certain computations. Conventionally, an IoT application that processes the data provided by devices located in different places, often requires a hierarchical architecture that allows for the data processing and the data collection to occur in different layers. This can be complex for applications requiring direct access to the data provided by remote devices, especially when the data must be exchanged among devices utilizing various machine-to-machine protocols. In this article, an edge service-based architecture is proposed to facilitate the construction of IoT applications. By abstracting the heterogeneous components as virtual devices, it is also possible to construct an IoT application only according to the combination of the virtual devices. The evaluation of the tasks formed by the virtual device shows that it can be efficient to adopt this abstraction method for the utilization of the heterogeneous resources for edge computing.