Auditing & Assurance Services
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67
978-1266847103
McGraw Hill
2023
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loginAs 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.
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