03189cam a2200337 i 4500 281934 281934 19378938 OSt 20190709114701.0 161118s2018 nyu 000 0 eng 2016042220 9781259573286 (alk. paper) DLC eng DLC rda DLC pcc HF5667 .A815 2018 657/.45 23 Louwers, Timothy J., author. Auditing & assurance services / Timothy J. Louwers, James Madison University, David H. Sinason, Northern Illinois University, Jerry R. Strawser, Texas A&M University, Jay C. Thibodeau, Bentley College, Allen D. Blay. Auditing and assurance services Seventh edition. New York, NY : McGraw-Hill Education, [2018] xxxii, 918 pages ; 28 cm text txt rdacontent unmediated n rdamedia volume nc rdacarrier Includes bibliographical references and indexes. Part One. The Contemporary Auditing Environment -- Chapter 1. Auditing and Assurance Services -- Chapter 2. Professional Standards -- Part Two. The Financial Statement Audit -- Chapter 3. Engagement Planning -- Chapter 4. Management Fraud and Audit Risk -- Chapter 5. Risk Assessment: Internal Control Evaluation -- Chapter 6. Employee Fraud and the Audit of Cash -- Chapter 7. Revenue and Collection Cycle -- Chapter 8. Acquisition and Expenditure Cycle -- Chapter 9. Production Cycle -- Chapter 10. Finance and Investment Cycle -- Chapter 11. Completing the Audit -- Chapter 12. Reports on Audited Financial Statements --Part Three. Stand-Alone Modules -- Module A. Other Public Accounting Services -- Module B. Professional Ethics -- Module C. Legal Liability -- Module D. Internal Audits, Governmental Audits, and Fraud Examinations -- Module E. Overview of Sampling -- Module F. Attributes Sampling -- Module G. Variables Sampling -- Module H. Auditing and Information Technology -- Cases -- Index. 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. Auditing. lcc 6 0 0 lcc 0 0 12 12 20 2019-07-03 111 135.99 1 HF5667 .A815 2018 50000003275590 2021-05-11 00:00:00 2021-02-22 c. 1 135.99 2019-07-03 6