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AUDITING and ASSURANCE SERVICES
Timothy J. Louwers
Allen D. Blay
Penelope Bagley
Jay C. Thibodeau
Jerry R. Strawser
出版
McGraw-Hill Education
, 2020-11-23
ISBN
1260570517
9781260570519
URL
http://books.google.com.hk/books?id=UQ9TzQEACAAJ&hl=&source=gbs_api
註釋
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.