TY - BOOK AU - Louwers, Timothy J. AU - Bagley, Penelope L. AU - Blay, Allen D. AU - Strawser, Jerry R. AU - Thibodeau, Jay C. TI - Auditing and assurance services SN - 9781266285998 U1 - 657.45 PY - 2024/// CY - New York, NY PB - McGraw Hill LLC KW - Auditing KW - Accounting N1 - Includes bibliographical references and index; Adult N2 - "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." --Amazon ER -