Auditing & assurance services / Timothy J. Louwers, PhD, CPA, CISA, CFF, Professor Emeritus, James Madison University, Penelope Bagley, PhD, CPA, Department Chair and Kenneth E. Peacock Distinguished Professor, Appalachian State University, Allen D. Blay, PhD, CPA, Department Chair and EY Professor of Accounting, Florida State University, Jerry R. Strawser, PhD, CPA, KPMG Chair and Professor of Accounting, Texas A&M University, Jay C. Thibodeau, PhD, CPA, Rae D. Anderson Professor of Accounting, Bentley University.

Contributor(s):

New York, NY : McGraw Hill LLC, 2024Edition: Ninth edition, International Student editionDescription: xxix, 962 pages : color illustrations ; 28 cmISBN:

9781266285998

Subject(s):

Auditing

DDC classification:

23 657.45 Au25 2024

Contents:

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

Summary: "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"-- Provided by publisher

Holdings
Item type	Current library	Collection	Call number	Status	Barcode
Books	College Library General Circulation Section	GC	GC 657.45 Au25 2024 (Browse shelf(Opens below))	Available	HNU005650

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

"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"--