Auditing and Assurance Services 7th Edition Louwers Solutions Manual

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Product details:

• ISBN-10 ‏ : ‎ 1259573281
• ISBN-13 ‏ : ‎ 978-1259573286
• Author: Jay C. Thibodeau; Jerry R. Strawser

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.

Table of contents:

Part 1: THE AUDITING AND ASSURANCE SERVICES PROFESSION
1. Assurance and auditing: an overview
2. Audit regulation, structure of the profession and auditor’s liability
3. Ethics, independence and corporate governance

Part 2: PLANNING AND RISK ASSESSMENT
4. Overview of elements of the financial report audit process
5. Planning, understanding the entity and assessing business risk
6. Assessing inherent risk, and other specific business risks
7. Understanding and assessing internal control

Part 3: RESPONSE TO ASSESSED RISKS: TESTS OF CONTROLS AND TESTS OF DETAILS
8. Tests of controls
9. Substantive tests of transactions and balances
10. Audit sampling

Part 4: COMPLETION AND COMMUNICATION
11. Completion and review
12. The auditorâs reporting obligations

Part 5: OTHER ASSURANCE SERVICES
13. Other assurance services and advanced topics
14. Internal auditing
15. Audit and assurance services in the public sector

Appendix: Continuous case study: background information

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