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.

作者簡介

Timothy J. Louwers

　　現職：James Madison University

Penelope L. Bagley

　　現職：Appalachian State University

Allen D. Blay

　　現職：Florida State University

Jerry R. Strawser

　　現職：Texas A&M University

Jay C. Thibodeau

　　現職：Bentley University

PART I: THE CONTEMPORARY AUDITING ENVIRONMENT
Ch 1 Auditing and Assurance Services
Ch 2 Professional Standards

PART II: THE FINANCIAL STATEMENT AUDIT
Ch 3 Engagement Planning and Audit Evidence
Ch 4 The Audit Risk Model and Inherent Risk Assessment
Ch 5 Risk Assessment: Internal Control Evaluation
Ch 6 Employee Fraud and the Audit of Cash
Ch 7 Revenue and Collection Cycle
Ch 8 Acquisition and Expenditure Cycle
Ch 9 The Production Cycle and Auditing Inventory
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 Audits, Governmental Audits, and Fraud Examinations
Module E Attributes Sampling
Module F Variables Sampling
Module G Data and Analytics in Auditing
Module H Information Technology Auditing