02464nam a2200325 i 4500 20231124093516.0 220701s2021 nyua 001 0 eng 9781260570519 CSPC HF5667 657.45 L939a 23 Louwers, Timothy J., author. Auditing & assurance services / Timothy J. Louwers [and 4 others]. Auditing and assurance services New York : McGraw-Hill Education, 2021. xxxiii, 952 pages : illustrations ; 29 cm. rdacontent text rdamedia unmediated rdacarrier volume Includes index. Auditing and assurance services -- Professional standards -- Engagement planning and audit evidence -- The audit risk model and inherent risk assessments -- Risk assessments: 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 auditing financial statements. 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. Bagley, Penelope L., author. Blay, Allen D., author. Strawser, Jerry R., author. Thibodeau, Jay C., author. BK ddc 657.45 L939a CIR 2021 0 0 0 ddc 0 0 CSPC CSPC CIR 2023-05-12 0 CIR 657.45 L939a 2021 024291 2023-05-12 00:00:00 1-3 2023-05-12 BK 0 0 ddc 0 0 CSPC CSPC CIR 2023-05-12 0 CIR 657.45 L939a 2021 024292 2023-05-12 00:00:00 2-3 2023-05-12 BK 0 0 ddc 0 0 CSPC CSPC CIR 2023-11-14 0 CIR 657.45 L939a 2021 026265 2023-11-14 00:00:00 3-3 2023-11-14 BK 12140 12140