
Auditing & Assurance Services, 8th Edition
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As auditors, we are trained to investigate beyond appearances to determine the underlying facts by looking beneath the surface. From the Enron and WorldCom scandals of the early 2000s, to the financial crisis of 2007 and 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 Bagley, Blay, Strawser, and Thibodeau has dedicated years of experience in the auditing field to this new edition of Auditing and Assurance Services, supplying the necessary investigative tools for future auditors.
PART ONE
The Contemporary Auditing Environment
1. Auditing and Assurance Services
2. Professional Standards
PART TWO
The Financial Statement Audit
3. Engagement Planning;
4. Management Fraud and Audit Risk
5. Risk Assessment: Internal Control Evaluation
6. Employee Fraud and the Audit of Cash
7. Revenue and Collection Cycle
8. Acquisition and Expenditure Cycle;
9. Production Cycle;
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. Attributes Sampling
F. Variables Sampling
G. Data and Analytics in Auditing
H. Auditing and Information Technology
CASES


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