Test Bank for Auditing and Assurance Services 7th Edition by Timothy Louwers

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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 ONE: The Contemporary Auditing Environment

1. Auditing and Assurance Services 12. Professional Standards 40

PART TWO: The Financial Statement Audit3. Engagement Planning 754. Management Fraud and Audit Risk 1175. Risk Assessment: Internal Control Evaluation 1736. Employee Fraud and the Audit of Cash 2277. Revenue and Collection Cycle 2798. Acquisition and Expenditure Cycle 3369. Production Cycle 39410. Finance and Investment Cycle 44311. Completing the Audit 50012. Reports on Audited Financial Statements 540

PART THREE Stand-Alone Modules

A. Other Public Accounting Services 583B. Professional Ethics 628C. Legal Liability 676D. Internal Audits, Governmental Audits, and Fraud Examinations 720E. Overview of Sampling 762F. Attributes Sampling 795G. Variables Sampling 835H. Auditing and Information Technology 883

CASESAndersen: An Obstruction of Justice? C1PTL Club”The Harbinger of Things to Come? C5GM: Running on Empty? C11Unhealthy Accounting at HealthSouth C14KPMG: How Many Firms? C17Something Went Sour at Parmalat C20GE: How Much Are Auditors Paid? C23Satyam Computer Services Ltd.India’s Enron C26Auditor Changes at Daily Journal Corporation C30London Has Fallen C33Lehman Brothers: Subprime Accounting? C34Bernard L. Madoff: The Fraud of the Century C37When the Music Stops: Crazy Eddie’s C40

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