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 an

Auditors are trained to investigate beyond appearances to determine the underlying facts—in other words, to look beneath the surface. The recent financial cri

Messier employs the new audit approach currently being used by auditing professionals. This new approach is a direct result of the demands of Sarbanes-Oxley, wh

For the core auditing course for accounting majors. An Integrated, Up-to-Date Approach to Auditing and Assurance Services Comprehensive and up-to-date, includin