author：by Timothy Louwers, Allen Blay, David Sinason, Jerry Strawser, Jay Thibodeau
ISBN：ISBN-10 : 1259573281
ISBN-13 : 9781259573286
All chapter include
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.