Auditing & assurance services
"As auditors, we are trained to investigate beyond appearances to determine the underlying facts - in other words, to look beneath the surface. Whether evaluating the Enron and World-Com scandals of the early 2000s, the financial crisis of 2007–2008, the Wirecard fraud in 2020 or 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 Louwers, Bagley, Blay, Strawser, and Thibodeau team 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."--
Bibliographic Information
| Format: | Book |
|---|---|
| Author: | Louwers, Timothy J., |
| Subject: | Auditing |
| Publication Year: | 2024 |
| Language: | English |
| Published: | New York, NY : McGraw-Hill LLC, [2024] |
| ISBN: | 9781266285998 1266285997 |
| Notes: | Includes Index. Part one. The contemporary auditing environment: 1. Auditing and assurance services ; 2. Professional standards -- Part two. The financial statement audit: 3. Engagement planning and audit evidence ; 4. The audit risk model and inherent risk assessment ; 5. Risk assessment : internal control evaluation ; 6. Employee fund and the audit of cash ; 7. Revenue and collection cycle ; 8. Acquisition and expenditure cycle ; 9. The production cycle and auditing inventory ; 10. Finance and investment cycle ; 11. Completing the audit ; 12. Reports on audited financial statements -- Part three. Stand-alone modules: A. Other public accounting services ; B. Professional ethics ; C. Legal liability ; D. Internal audits, governmental audits, and fraud examinations ; E. Atributes sampling ; F. Variables sampling ; G. Data and analytics in auditing ; H. Information technology auditing ; I. The audit of internal control for issuers -- Index. |
| Course: |
ACCT410 |
Availability at HKSYU Library
| Location | Call number | Status |
|---|---|---|
| English Book (4/F) | 657.45 AUD 2024 | Available |