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Auditing and Assurance Services
作  /  譯    者 : Timothy J. Louwers,Allen D. Blay,David H. Sinason,Jerry R. Strawser,Jay C. Thibodeau
I S B N -  13 : 9781259254154
I S B N -  10 : 1259254151
類             別: 審計學
版             次: 7 版
年             份: 2018
規             格: 918 頁
出     版     商: McGraw Hill Education
教師教學配件: 教師資源光碟(PowerPoint/題庫/習題解答)(教師專用)
     

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.

PART I: THE CONTEMPORARY AUDITING ENVIRONMENT
Ch1 Auditing and Assurance Services
Ch2 Professional Standards

PART II: THE FINANCIAL STATEMENT AUDIT
Ch3 Engagement Planning
Ch4 Management Fraud and Audit Risk
Ch5 Risk Assessment:Internal Control Evaluation
Ch6 Employee Fraud and the Audit of Cash
Ch7 Revenue and Collection Cycle
Ch8 Acquisition and Expenditure Cycle
Ch9 Production Cycle
Ch10 Finance and Investment Cycle
Ch11 Completing the Audit
Ch12 Reports on Audited Financial Statements

PART III: STAND-ALONE MODULES
Module A Other Public Accounting Services
Module B Professional Ethics
Module C Legal Liability
Module D Internal, Governmental Audits, and Fraud Examinations
Module E Overview of Sampling
Module F Attributes Sampling
Module G Variables Sampling
Module H Auditing and Information Technology

作者:Timothy J. Louwers
現職:James Madison University

作者:Allen D. Blay
現職:Florida State University

作者:David H. Sinason
現職:Northern Illinois University

作者:Jerry R. Strawser
現職:Texas A&M University

作者:Jay C. Thibodeau
現職:Bentley University

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