As auditors, we are trained to investigate beyond appearances to determine the underlying facts—in other words, to look beneath the surface. From the Enron and WorldCom scandals of the early 2000s to the financial crisis of 2007–2008 to present-day issues and challenges related to significant estimation uncertainty, understanding the auditor’s responsibility related to fraud, maintaining a clear perspective, probing for details, and understanding the big picture are indispensable to effective auditing. With the availability of greater levels of qualitative and quantitative information (“big data”), the need for technical skills and challenges facing today’s auditor is greater than ever. The author team of Louwers, Blay, Sinason, Strawser, and Thibodeau has dedicated years of experience in the auditing field to this new edition of Auditing & Assurance Services, supplying the necessary investigative tools for future auditors.
These are central to everything an auditor does and a unique feature of Messier. As such, this approach helps students develop auditor judgment, a vital skill in today's auditing environment.
Loose-Leaf for Auditing & Assurance Services
The text is accessible to students through straightforward writing and the use of engaging, relevant real-world examples, illustrations, and analogies.
The continuing rapid pace of change in auditing standards and practices, together with the recent emergence of audit data analytics and data visualization technologies, has had a significant effect on the auditing profession.
"The 22nd edition of Principles of Auditing & Other Assurance Services provides a care-fully balanced presentation of auditing theory and practice.
Loose-Leaf for Principles of Auditing & Assurance Services; PEACH
"Includes coverage of international standards and global auditing issues, in addition to coverage of PCAOB Auditing Standards, the risk assessment SASs, the Sarbanes/Oxley Act, and Section 404 audits."
This edition incorporates the major changes to the structure and the content of the auditing section of the CPA examination for 2011 and has been designed to provide multiple opportunities for students to practice questions that they will ...
the Structure of the aICpa Code of Professional Conduct 2-5 the company's stock experienced a decline and, in an effort to bolster stock prices, Scott Sullivan, WorldCom CFO, asked ac- countants in the corporate headquarters to begin a ...
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