Auditing and Assurance Services (7 Ed.) | 誠品線上

內容簡介

內容簡介 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.

作者介紹

作者介紹 ■作者簡介Timothy J. Louwers現職:James Madison UniversityAllen D. Blay現職:Florida State UniversityDavid H. Sinason現職:Northern Illinois UniversityJerry R. Strawser現職:Texas A&M UniversityJay C. Thibodeau現職:Bentley University

產品目錄

產品目錄 PART I: THE CONTEMPORARY AUDITING ENVIRONMENTCh1 Auditing and Assurance ServicesCh2 Professional StandardsPART II: THE FINANCIAL STATEMENT AUDITCh3 Engagement PlanningCh4 Management Fraud and Audit RiskCh5 Risk Assessment:Internal Control EvaluationCh6 Employee Fraud and the Audit of CashCh7 Revenue and Collection CycleCh8 Acquisition and Expenditure CycleCh9 Production CycleCh10 Finance and Investment CycleCh11 Completing the AuditCh12 Reports on Audited Financial StatementsPART III: STAND-ALONE MODULESModule A Other Public Accounting ServicesModule B Professional EthicsModule C Legal LiabilityModule D Internal, Governmental Audits, and Fraud ExaminationsModule E Overview of SamplingModule F Attributes SamplingModule G Variables SamplingModule H Auditing and Information Technology

Auditing and Assurance Services (7 Ed.):Asauditors,wearetrainedtoinvestigatebeyondappearancestodeterminetheunderlyingfacts―inotherwords,tolookbeneaththesurfac

書名 / Auditing and Assurance Services (7 Ed.)
簡介 / Auditing and Assurance Services (7 Ed.):Asauditors,wearetrainedtoinvestigatebeyondappearancestodeterminetheunderlyingfacts―inotherwords,tolookbeneaththesurfac
作者 / Timothy J. Louwers Allen D. Blay David H. Sinason Jerry R. Strawser Jay C. Thibodeau
出版社 / 美商麥格羅希爾國際股份有限公司台灣分公司
誠品26碼 / 2681466531000
ISBN13 / 9781259254154
ISBN10 / 1259254151
EAN / 9781259254154
裝訂 / 平裝
頁數 / 918
語言 / 英文
級別 /
尺寸 / 27.5X21.4X3.2CM
用電 / N