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ISBN: 0324226292Издательство: South-Western College Pub
Год издания: 2005
Book Description AUDITING encourages discovery learning in its coverage of auditing practices. By integrating academic research; offering audit documentation review cases; and proposing research projects that ask students to answer challenging questions,the text exposes students to databases, annual reports, and the professional literature in a way that will prepare them for success in their future careers. The new edition focuses on fraud, restatement, and earnings management--addressing corporate governance and the audit standard setting that is evolving as a result of recent scandals (such as Enron/Arthur Andersen) and mandates (such as the Sarbanes-Oxley Act of 2002 and the standards of the Public Accounting Oversight Board and the SEC).