Auditing & Assurance Services ISE, 9th Edition 审计与保证服务ISE，第9版

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.

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 Louwers, Bagley, Blay, Strawser, and Thibodeau team 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.

作为审计师，我们接受的训练是超越表象进行调查，以确定潜在的事实——换句话说，就是从表面下看。无论是评估21世纪初的安然和世通丑闻、2007-2008年的金融危机、2020年的Wirecard欺诈，还是当前与重大估计不确定性有关的问题和挑战，了解审计师与欺诈有关的责任，保持清晰的视角，探究细节，了解全局对于有效的审计是必不可少的。
随着更高级别的定性和定量信息（“大数据”）的可用性，当今审计师对技术技能的需求和面临的挑战比以往任何时候都更大。Louwers、Bagley、Blay、Strawser和Thibodeau团队在审计领域拥有多年的经验，致力于新版审计与保证服务，为未来的审计师提供必要的调查工具。