000			03410nam a22003257a 4500
003			phtghnu
005			20250523162151.0
007			ta
008			250523b2024 nyu||||| |||| 00| 0 eng d
020			_a 9781266285998 _qpaperback
040			_beng _cHNU _drda
082			_223 _3GC _a657.45 Au25 _b2024
245			_aAuditing & assurance services / _cTimothy 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.
250			_aNinth edition, International Student edition
264			_aNew York, NY : _bMcGraw Hill LLC, _c2024.
300			_axxix, 962 pages : _bcolor illustrations ; _c28 cm
500			_aIncludes index.
505			_aPart 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
520			_a"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"-- _uProvided by publisher
521			_aCBA _bBachelor of Science in Accountancy
546			_aEnglish
650			_aAuditing.
700			_aLouwers, Timothy J., _eauthor.
700			_aBagley, Penelope. _eauthor.
700			_aBlay, Allen D., _eauthor.
700			_aStrawser, Jerry R., _eauthor.
700			_aThibodeau, Jay C., _eauthor.
942			_2ddc _cBK _h600-699
999			_c138950 _d138950