TY  - BOOK
AU  - Louwers, Timothy J., 
AU  - Bagley, Penelope.
AU  - Blay, Allen D.,
AU  - Strawser, Jerry R., 
AU  - Thibodeau, Jay C., 
TI  - Auditing & assurance services
SN  -  9781266285998
U1  - 657.45 Au25 23
PY  - 2024///
CY  - New York, NY
PB  - McGraw Hill LLC, 
KW  - Auditing
N1  - Includes index; Part One The Contemporary Auditing Environment
Auditing and Assurance Services
Professional Standards
Part Two The Financial Statement Audit
Engagement Planning and Audit Evidence
The Audit Risk Model and Inherent Risk Assessment
Risk Assessment: Internal Control Evaluation
Employee Fraud and the Audit of Cash
Revenue and Collection Cycle
Acquisition and Expenditure Cycle
The Production Cycle and Auditing Inventory
Finance and Investment Cycle
Completing the Audit
Reports on Audited Financial Statements
Part Three Stand-Alone Modules
Other Public Accounting Services
Professional Ethics
Legal Liability
Internal Audits, Government Audits, and Fraud Examinations
Attributes Sampling
Variables Sampling
Data and Analytics in Auditing
Information Technology Auditing
The Audit of Internal Control for Issuers


; CBA; Bachelor of Science in Accountancy
N2  - "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 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"--
ER  -