000			03189cam a2200337 i 4500
999			_c281934 _d281934
001			19378938
003			OSt
005			20190709114701.0
008			161118s2018 nyu 000 0 eng
010			_a 2016042220
020			_a9781259573286 (alk. paper)
040			_aDLC _beng _cDLC _erda _dDLC
042			_apcc
050	0	0	_aHF5667 _b.A815 2018
082	0	0	_a657/.45 _223
100	1		_aLouwers, Timothy J., _eauthor.
245	1	0	_aAuditing & assurance services / _cTimothy 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.
246	3		_aAuditing and assurance services
250			_aSeventh edition.
264		1	_aNew York, NY : _bMcGraw-Hill Education, _c[2018]
300			_axxxii, 918 pages ; _c28 cm
336			_atext _btxt _2rdacontent
337			_aunmediated _bn _2rdamedia
338			_avolume _bnc _2rdacarrier
504			_aIncludes bibliographical references and indexes.
505			_aPart 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.
520			_aAs 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.
650		0	_aAuditing.
942			_2lcc _c6