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

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

Auditing and assurance service education has undergone dramatic change in at least three ways: (1) An awakening that practitioners have a comparative advantage

Auditing is constantly and quickly changing due to the continuous evolution of information and communication technologies. As the auditing process is forced to