Auditors are trained to investigate beyond appearances to determine the underlyingfacts—in other words, to look beneath the surface. The recent financial crisis hasmade this skill even more crucial to the business community. As a result of this recentcrisis and of the financial statement accounting scandals that occurred at the turn ofthe century, understanding the auditor’s responsibility related to fraud, maintaining aclear perspective, probing for details, and understanding the big picture are indispensableto effective auditing. The author team of Louwers, Ramsay, Sinason, Strawser, andThibodeau has dedicated years of experience in the auditing field to this new edition ofAuditing & Assurance Services, supplying the necessary investigative tools for futureauditors.