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.
Focuses on the auditing process. This text incorporates professional standards through SAS 116, AS7, international standards of auditing (ISAs), and unnumbered standards adopted through July 2009.
Loose-Leaf for Auditing & Assurance Services
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.
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.
Revised edition of the authors' Principles of auditing & other assurance services, [2016]
This text prepares readers for real-world audit decision making by using illustrative examples of key audit decisions, with an emphasis on audit planning, risk assessment processes and collecting and evaluating evidence in response to risks ...
The Louwers, Bagley, Blay, Strawser, and Thibodeau team 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.
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 ...
The text is accessible to students through straightforward writing and the use of engaging, relevant real-world examples, illustrations, and analogies.
The author team of Louwers, Ramsay, 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 ...