Auditing and Assurance Services: A Systematic Approach

Abstract

xviii First and foremost, we thank our families for their continuous and unfailing support. We would like to acknowledge the American Institute of Certified Public Accountants for permission to quote from auditing standards, the Code of Professional Conduct, the Uniform CPA Examination, and the Jour- nal of Accountancy. We would like to thank CaseWare IDEA for granting permission to distribute the educational version of IDEA software with our textbook. We would also like to thank the Ernst & Young Foundation and Academic Resource Center for permitting use of selected data analytics materials; Dr. Brant Christensen of the University of Oklahoma for his assistance in creating videos and in revising and developing audit data analytics and data visualization resources for the book and online; Dr. Meghann Cefaratti of Northern Illinois University for her help with updating the Test Bank; Dr. Ryan Dunn for his help updating the PowerPoints and Instructor’s Manual; Jonathan Liljegren for revision of the EarthWear Mini-Cases; Dr. Helen Roybark for her review of the end-of-chapter mate- rial in Connect; Dr. Ryan Dunn and Dr. Helen Roybark for their review of the chapters, end-of-chapter and solution manuals; Patti Lopez for her revision of the SmartBook content; and Cathy Allen of Audit Conduct, LLC, for her careful review of our chapter on professional ethics. Finally, we would like to extend our gratitude to Isaac Newey and Branden Stuart for their capable research assistance.