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The Attorney
by Steve MartiniSleuthing California defense counsel Paul Madriani lands one of his twistiest cases to date. His client, sport fisherman Jonah Hale, won $87 million in a lottery but lost his heart. Jonah's got custody of his eight-year-old grandkid Mandy, because his daughter Jessica is a cokehead party animal. Sprung from jail, Jessica demands cash. Jonah says no. So Jessica and Mandy disappear, with help from marital-rape-victim-turned-fanatical-activist Zolanda Suade. Suade's group, Vanishing Victims, specializes in thwarting courts and bashing rich males. Madriani tries to reason with Suade, who almost pulls a gun on him, then taunts him with a press release: Suade's going public with Jessica's charge that Jonah molested Mandy. Madriani's girlfriend works in Child Protective Services, so he gets a tidbit or two of inside info--the charge is phony, but because CPS can't comment on cases, the smear will suffice to ignite a media firestorm. When Suade turns up dead, media interest does not subside. In court, circumstantial evidence forms a tightening noose around Jonah's neck, and Madriani starts wondering whether Jonah did kill Suade. Also, underworld types who may know Jessica and/or a Mexican drug lord start stalking Madriani, and more corpses pop up. Martini, who covered the Manson trial, then became a lawyer and a bestselling novelist, is great at realistic, ingenious courtroom suspense, media-circus scenes, and dramatizing the impact of office politics on legal proceedings. His characters and prose are workmanlike but sturdy. Always grouped with lawyers-turned-writers Scott Turow and John Grisham, Martini thinks Turow's a better writer (in terms of character and dialogue), and Grisham's a natural-born storyteller who towers over all, but that he, Martini, is a better storyteller than Turow and a better writer than Grisham. The Attorney is evidence that he may be right.
Attorney-Client Privilege in the Americas
by Silkenat James R. Van Gerven DirkOne of the major challenges facing the legal profession today is how to adapt and apply the concept of attorney-client privilege (or professional secrecy) in an increasingly globalised world. Rules on attorney-client privilege differ significantly from country to country. This book explores such differences within 32 jurisdictions in North, Central and South America and the Caribbean. Together with its complementary volume Professional Secrecy of Lawyers in Europe (Cambridge, 2013), this book explores the creation of a common definition for attorney-client privilege which can be accepted by a wide variety of countries and international institutions. Practice and interpretation within each jurisdiction is mapped and explored, including reference to local laws, ethical rules and case law. This book is a useful resource for those working on transactions or litigations which involve several countries.
Attorney for the Damned: Clarence Darrow in the Courtroom
by Clarence DarrowCourtroom summations by &“one of America&’s greatest lawyers . . . this book is better than an entire college course in Rhetoric&” (Thomas Geoghegan, author of The Secret Lives of Citizens and Only One Thing Can Save Us). A famous defender of the underdog, the oppressed, and the powerless, Clarence Darrow (1857–1938) is one of the true legends of the American legal system. His cases were many and various, but all were marked by his unequivocal sense of justice, as well as his penchant for representing infamous and unpopular clients, such as the Chicago thrill-killers Leopold and Loeb; Ossian Sweet, the African American doctor charged with murder after fighting off a violent, white mob in Detroit; and John T. Scopes, the teacher on trial in the famous Scopes Monkey Trial. Published for the first time in 1957, Attorney for the Damned collects Darrow&’s most influential summations and supplements them with scene-setting explanations and comprehensive notes by Arthur Weinberg. Darrow confronts issues that remain relevant over half a century after his death: First Amendment rights, capital punishment, and the separation of church and state. With an insightful forward by Justice William O. Douglas, this volume serves as a powerful reminder of Darrow&’s relevance today. &“Clarence Darrow [was] perhaps the most effective courtroom opponent of cant, bigotry, and special privilege that our country has produced . . . The ghastly comedy of his deadpan interrogation of William Jennings Bryan on the origin of man in the Scopes case is particularly recommended.&” —The New Yorker &“More illuminating as well as more dramatic than anything that has yet appeared about [Darrow].&” —Herald Tribune Book Review
Attorney for the Frontier: Enos Stutsmon
by Dale Gibson Lee Gibson Cameron HarveyThe purpose of this biography is to bring to public attention the importance of the contributions made by Enos Stutsman, an American, to the history of the province and the Northwest generally. It also attempts to impress and entertain the reader by highlighting Stutsman’s personal qualities.
An Attorney's Guide to ERISA Disability Claims
by Scott RiemerAn Attorney's Guide to ERISA Disability Claims is an essential resource that gives you the specialized knowledge you need to thoroughly prepare ERISA disability claims through both the initial application process and the insurance company's appeal process. Disability insurers scrutinize claims for any shred of evidence to support a decision that the insured can still perform her occupation. Sometimes just a line or two in the doctor's treatment notes or a minute on a surveillance video is enough. In assessing an occupation's requirements, insurers routinely ignore significant demands, such as travel, long hours, high stress, and quick thinking. This comprehensive guide tells you how to anticipate and respond to these and similar (sometimes outrageous) insurer tactics. The surest way to resolve your client's ERISA disability claim favorably without litigation is to follow Scott Riemer's guidance. Prepare your client's application and appeal as though you expect litigation to be necessary. When insurers know you are ready for court, they are more likely to pay the claim and save litigation for someone else's client. If you do need to litigate, you will be ready.
Attracting African States Participation in a Multilateral Investment Court: Reforming Substantive and Procedural Law through an MIC (European Yearbook of International Economic Law #39)
by Afolabi Oluwatomiwa AdekemiThis book delves into the intricacies of encouraging African states' participation in a Multilateral Investment Court (MIC), set against the backdrop of their experiences with international investment agreements and the Investor-State Dispute Settlement (ISDS) system. It tackles the pervasive issues within the existing ISDS framework, emphasising the critical standpoint of African states on the desired ISDS reform. The text unpacks the foundational standards of treatment—such as Fair and Equitable Treatment (FET), guarantees against expropriation, and the Full Protection and Security (FPS) standard—highlighting how they are commonly invoked against African nations. Through detailed analysis, the book exposes the inherent challenges these standards pose to the sovereignty and regulatory autonomy of African states, particularly in contexts that demand sustainable development and public interest considerations. The book critically evaluates the proposed MIC as a reformative alternative to traditional ISDS mechanisms, scrutinising its potential to address the substantive and procedural grievances that have historically disadvantaged African states within the global investment arbitration landscape. It proposes a nuanced framework for reform that aligns with the developmental aspirations and legal traditions of African countries. By providing in-depth insights into the procedural and substantive dimensions of international investment law from an African perspective, the work advocates for a balanced approach that respects the regulatory prerogatives of states while ensuring fair protection of foreign investments. The book stresses the importance of this balanced approach, which is crucial for attracting African states' participation in a future MIC. The target audience for this comprehensive monograph includes legal academics, practitioners, law students, and other enthusiasts of international investment law and its emerging reforms. Through its detailed examination of the challenges and opportunities within the current ISDS system, the book offers valuable perspectives for those engaged in the discourse on international investment law's evolution in response to the global backlash against traditional ISDS.
Attribution of Advanced Persistent Threats: How to Identify the Actors Behind Cyber-Espionage
by Timo SteffensAn increasing number of countries develop capabilities for cyber-espionage and sabotage. The sheer number of reported network compromises suggests that some of these countries view cyber-means as integral and well-established elements of their strategical toolbox. At the same time the relevance of such attacks for society and politics is also increasing. Digital means were used to influence the US presidential election in 2016, repeatedly led to power outages in Ukraine, and caused economic losses of hundreds of millions of dollars with a malfunctioning ransomware. In all these cases the question who was behind the attacks is not only relevant from a legal perspective, but also has a political and social dimension.Attribution is the process of tracking and identifying the actors behind these cyber-attacks. Often it is considered an art, not a science.This book systematically analyses how hackers operate, which mistakes they make, and which traces they leave behind. Using examples from real cases the author explains the analytic methods used to ascertain the origin of Advanced Persistent Threats.
Auburn Police (Images of America)
by Joseph E. Divietro Jr.Auburn Police traces the history of the Auburn Police Department, which dates back to the mid1800s. It portrays many of the faces of those people who have devoted 20, 30, or more years of service to their community. Although a number of aspects of law enforcement have changed over the years, the very principle of the police officer interacting with the public remains the same.
Audi Alteram Partem in Criminal Proceedings: Towards a Participatory Understanding of Criminal Justice in Europe and Latin America
by Stefano RuggeriThis book analyses current developments in Europe and Latin America towards the greater involvement of the parties in the administration of criminal justice. Focusing on both national criminal proceedings and transnational cases, this study employs a comparative law approach to examine the shift experienced by Italy and Brazil from the long tradition of mixed criminal justice to unprecedented adversarial trends. The identification of common needs and divergences from the national approach to criminal justice paves the way for a subsequent analysis of new solution models emerging from international human rights law and EU law. To a great extent, these developments are due to the increasing impact of international human rights case-law on the criminal justice systems of the countries in question. The book concludes by proposing a set of qualitative requirements for a participatory model of criminal justice.
Audio Watermark: A Comprehensive Foundation Using MATLAB
by Yiqing Lin Waleed H. AbdullaThis book illustrates the commonly used and novel approaches of audio watermarking for copyrights protection. The author examines the theoretical and practical step by step guide to the topic of data hiding in audio signal such as music, speech, broadcast. The book covers new techniques developed by the authors are fully explained and MATLAB programs, for audio watermarking and audio quality assessments and also discusses methods for objectively predicting the perceptual quality of the watermarked audio signals. Explains the theoretical basics of the commonly used audio watermarking techniques Discusses the methods used to objectively and subjectively assess the quality of the audio signals Provides a comprehensive well tested MATLAB programs that can be used efficiently to watermark any audio media
Audiovisual Regulation under Pressure: Comparative Cases from North America and Europe
by Peter Humphreys Thomas GibbonsIn the face of globalization and new media technologies, can policy makers and regulators withstand deregulatory pressures on the ‘cultural policy toolkit’ for television? This comparative study provides an interdisciplinary investigation of trends in audiovisual regulation, with the focus on television and new media. It considers pressures for deregulation and for policy in this field to prioritise market development and economic goals rather than traditional cultural and democratic objectives, notably public service content, the promotion of national and local culture, media pluralism and diversity. The book explores regulatory policy in the United States, Canada, the United Kingdom and Europe. The book focuses on a range of instruments designed for promoting pluralism and cultural diversity, particularly the role of public service broadcasting and the range of measures available for promoting cultural policy goals, such as subsidies, scheduling and investment quotas, as well as (particularly national) media ownership rules. The book draws on findings of two research projects funded by the UK Economic and Social Research Council and is written in an accessible style by leading scholars of media law and policy, who bring to bear insights from their respective disciplines of law and political science.
Audit and Accountancy Pitfalls
by Moira Hindson Emile WoolfAuditors and accountants face many challenges as the fallout from the financial crisis continues. Companies and individuals who have incurred losses are likely to turn the spotlight on their financial advisors who failed to keep them out of trouble. The enormous rise in fraud due to the recession will undoubtedly give rise to the age-old cry 'Where were the auditors?'Audit and Accountancy Pitfalls is a one-of-a-kind casebook of professional negligence claims against auditors and accountants. Written as a practical reference for accountancy practitioners and their advisors, the authors draw on their personal experiences as expert witnesses, and from insurers' case files to provide a set of real life case studies illustrating the professional challenges facing all accountants and auditors, adding practical guidance on how to manage these situations effectively.Coverage includes:*Claims against auditors for failing to detect fraud*Other claims against auditors.*Claims against accountants*Tax related claims*Disciplinary actions against accountantsThe cases described in this book will provide many salutary warnings to practitioners in virtually every field of accountancy. Although all names have been changed to protect the guilty, the events and outcomes described are real. In each instance the authors set out what went wrong and the lessons to be learned from the mistakes made, making this a thought-provoking read.Written by an author team with over 40 years' collective experience in dealing with litigation in accounting and auditing, Audit and Accountancy Pitfalls will be an indispensable reference for auditors, accountants and anyone involved in claims involving allegations of negligence against professional accountants.
Audit and Accounting Guide: State and Local Governments 2018 (AICPA Audit and Accounting Guide)
by AicpaWith all the recent changes in state and local government audit and accounting, including changes to some of the more complex areas such as pensions and post-employment benefits other than pensions (OPEB), accountants and financial managers can't afford to be without the most current guidance. This authoritative guide provides complete coverage of audit and accounting considerations critical for both preparers and auditors. This edition includes two new schedules: Governmental Employer Participation in Single-Employer Plans: Illustrative Schedule of Pension Amounts and Report; and, Illustrative Notes to Schedule of Employer Allocations and Schedule of Pension Amounts. It also provides insights, comparisons, and best practices for financial reporting and the financial reporting entity, revenue and expense recognition, capital asset accounting, the elements of net position, accounting for fair value, municipal securities offerings, tax abatements and much more.
Audit and Accounting Guide: Revenue Recognition 2019 (AICPA Audit and Accounting Guide)
by AicpaASC 606, Revenue from Contracts with Customers, replaces almost all previously existing revenue recognition guidance, including industry-specific guidance. That means unprecedented changes, affecting virtually all industries and all size organizations. For preparers, this guide provides the comprehensive, reliable accounting implementation guidance you need to unravel the complexities of this new standard. For practitioners, it provides in-depth coverage of audit considerations, including controls, fraud, risk assessment, and planning and execution of the audit. Recent audit challenges are spotlighted to allow for planning in avoiding these new areas of concern. This guide includes 16 industry-specific chapters for the following industries: Aerospace and Defense, Airlines, Asset Management, Broker-Dealers, Construction Contractors, Depository Institutions, Gaming, Health Care, Hospitality, Insurance, Not-for-Profits, Oil and Gas, Power and Utility, Software, Telecommunications, and Timeshare.
Audit and Accounting Guide: State and Local Governments 2019 (AICPA Audit and Accounting Guide)
by AicpaState and local government audit and accounting is changing rapidly. This title features insights, comparisons, and best practices for some of the more complex areas such as pensions and post-employment benefits other than pensions (OPEB), this authoritative guide provides complete coverage of audit and accounting considerations critical for both preparers and auditors. This edition includes dual guidance for accountants and auditors early implementing GASB Statement No. 84, Fiduciary Activities. Topics covered also include: • Financial reporting and the financial reporting entity • Revenue and expense recognition • Capital asset accounting • The elements of net position • Accounting for fair value • Municipal securities offerings • Tax abatements
Audit and Assurance Essentials
by Katharine BagshawAn accessible beginner's guide to the fundamentals of audit and assurance Audit and assurance is a basic and vital aspect of the financial world and a key element of all professional accountancy programs. Whereas professional training on the topic frequently immerses students in too much detail while glossing the basics, this book begins with the fundamentals and expands to cover the details in a more measured way. With practical examples and end-of-chapter examples, External Audit and Assurance Essentials breaks down a difficult and challenging field of professional accounting.
The Audit Failures of the Wirecard Scandal: Examining the Role of the Auditor in Regulatory Oversight
by Edgar Löw Reinhard HeydWirecard was the largest economic scandal in the history of Germany. Following the collapse of Wirecard, numerous lawsuits, both criminal and civil by equity and debt investors, were filed not only against Wirecard but also against the auditor Ernst & Young. This book demonstrates that a proper audit in accordance with the auditing standards would have uncovered the fraud much earlier, and details what went wrong. The book first deals with the fundamentals of auditing and examines the Wirecard business models from a legal and economic perspective. Then, the book deals with the fiduciary structure, which there has been often debated. When the fraud was uncovered, it became clear that 1.9 billion Euros that were supposed to be in escrow accounts were not. The book discusses the balance sheet mapping in detail, including the related audit requirements and examines in which balance sheet item the amounts (allegedly) in escrow accounts should have been reported, before examining and weighing the corresponding income statement items. In each chapter, not only are the accounting requirements presented, but the requirements for audit measures based on the respective Standards on Auditing are highlighted and explained in detail. The book places the requirements for reporting in the context of the Wirecard case, and will be of interest to accountants, auditors, market regulators, and credit risk analysts alongside students of accounting/auditing.
Audit Guide: Government Auditing Standards And Single Audits 2017 (AICPA Audit Guide)
by AICPAUpdated as of December 1, 2019, this guide continues to be an indispensable resource packed with information on sampling requirements and methods. It introduces statistical and nonstatistical sampling approaches, and features case studies illustrating the use of different sampling methods, including classical variables sampling and monetary unit sampling, in real-world situations.
Audit in a Democracy: The Australian Model of Public Sector Audit and its Application to Emerging Markets
by Paul NicollExploring the role of public sector audit in emerging democracies and developing countries, this book provides an account of the relationship between the public sector auditor, the legislature and executive government. In particular, it introduces public sector audit's capacity to assess government agencies' compliance with the law and their management of taxpayer or internationally funded programs and services. The volume: ¢ Explores the Australian model of public sector audit. ¢ Provides a definition of a supreme Audit Institution (SAI) and the role and responsibilities of the public sector auditor. ¢ Examines the authority necessary for the SAI to function effectively. ¢ Discusses likely future reform of the SAI's legal framework. ¢ Illustrates how audit can be used to strengthen democratic institutions in emerging market economies. It will be of use to researchers, academics and students interested in the critical issues surrounding audit in general and public sector audit in particular. It will also be a valuable guide to practitioners in this area.
Audit Risk Alert: Employee Benefit Plans Industry Developments, 2017
by AicpaThe increasing complexity of employee benefit plan auditing and increased focus by the DOL have resulted in significant pressure for CPAs and firms performing EBP audits. To help CPAs meet the challenge of performing quality audits in this unique and complex area, the AICPA has developed this alert to assist in identifying current sources of risk within EBP audit engagements. A targeted discussion on new developments, issues auditors may face in their current audits, as well as a look at what’s in the pipeline that may affect their engagements is provided. Updates include: FASB ASU No. 2015-07, Fair Value Measurement (Topic 820): Disclosures for Investments in Certain Entities That Calculate Net Asset Value per Share (or Its Equivalent) FASB ASU No. 2015-10, Technical Corrections and Improvements FASB ASU No. 2015-12, Plan Accounting: Defined Benefit Pension Plans (Topic 960), Defined Contribution Pension Plans (Topic 962), Health and Welfare Benefit Plans (Topic 965): (part I) Fully Benefit-Responsive Investment Contracts, (part II) Plan Investment Disclosures, (part III) Measurement Date Practical Expedient FASB ASU No. 2017-06, Employee Benefit Plan Master Trust Reporting FASB ASU No. 2016-01, Financial Instruments - Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities
Audit Risk Alert: Employee Benefit Plans Industry Developments, 2018
by AicpaDeveloped by a task force consisting of current and former employee benefit plan expert panel members, this alert offers a range of topics such as master trust reporting, cybersecurity, new proposed auditor's reports, electronic information, limited-scope certification, and new auditing standards such as PCAOB AS 3101. The increasing complexity of employee benefit plan auditing and increased focus by the DOL have resulted in significant pressure for CPAs and firms performing EBP audits. To help accountants meet the challenge of performing quality audits in this unique and complex area, the AICPA has developed this alert to assist them in identifying current sources of risk within EBP audit engagements. Accountants will find a targeted discussion on new developments, issues auditors may face in their current audits, as well as a look at what's in the pipeline that may affect your engagements. Key benefits of this work include: Coverage of emerging practice issues, including direct versus indirect investment in fully benefit-responsive investment contracts, readily determinable fair value, disclosures for investments in certain entities that calculate NAV per share (or its equivalent), plan expenses, and repurchase agreements An in-depth look at master trust reporting, electronic information and the new PCAOB auditing standard AS 3101 Analysis of high risk areas specific to defined benefit pension plans, such as pension benefit guaranty corporation premiums and reporting, demographic and economic assumptions, and pension risk management Current developments on health and welfare plans, including health care reform and its effect on employee benefit plans Up-to-date information on regulatory development from both the DOL and IRS
Audit Risk Alert: Not-for-Profit Entities Industry Developments, 2018 (AICPA)
by AicpaNew standards for financial statement presentation and revenue recognition have created many not-for-profit financial reporting changes. Combine those with today's technology-centered environment and the ever-present scrutiny of exempt organizations by the IRS and watchdog and rating agencies, and accountants, auditors, and financial managers may wonder how they'll ever tackle all the associated risks. This alert takes discusses the important developments affecting not-for-profit entities in 2018, and the issues auditors may face. It's jam-packed with targeted discussions of current economic, accounting, and auditing issues affecting nonprofits, as well as changes on the horizon. Topics range from business environment issues like cybersecurity to accounting and auditing challenges like implementation of FASB's new financial statement standard (ASU No. 2016-14) and valuation of gifts-in-kind. This alert also covers legislative and regulatory issues like UBIT, debt-financed property rules, and tax reform provisions of interest to exempt organizations, as well as the new auditing standard on auditor involvement with exempt offering documents. Among other topics, this alert focuses on risks related to recent nonprofit industry trends, financial statement presentation changes, revenue recognition, and fair value issues. A discussion of tax reform provisions affecting exempt organizations is also included as well as information on emerging issues such as: Revenue recognition for grants and contracts Phase 2 of FASB's not-for-profit financial statement presentation project Changes to the auditor's report Cybersecurity Blockchain and other transformative technology Awareness of key trends affecting the nonprofit environment informs audit planning, risk management, strategic planning, and oversight, thereby promoting greater success and sustainability of not-for-profit entities.
Audit Risk Alert: Employee Benefit Plans Industry Developments, 2019 (AICPA)
by AICPAThe increasing complexity of employee benefit plan auditing and focus by the Department of Labor have resulted in significant pressure for CPAs and firms performing EBP audits. To help CPAs meet the challenge of performing quality audits in this unique and complex area, the AICPA has developed this alert to assist in identifying current sources of risk within EBP audit engagements. Written by a task force consisting of current and former employee benefit plan expert panel members, this alert features discussions on new developments and issues that auditors may face in their current audits, as well as a look at what's in the pipeline that may affect your engagements. Updates in 2019: FASB ASU No. 2017-06, Employee Benefit Plan Master Trust Reporting FASB ASU No. 2018-09, Codification Improvements FASB ASU No. 2018-13, Fair Value Measurement (Topic 820), Disclosure Framework–Changes to the Disclosure Requirements for Fair Value Measurement
The Audit Value Factor (Internal Audit and IT Audit)
by Daniel SamsonThe Audit Value Factor: Making Management’s Head Turn empowers readers with a systematic method to build and maintain a value-centric internal audit organization. The book explores how to identify, quantify, and articulate value for customers. It details six critical success factors: Value propositions that link directly to customer needs Fostering customer relationships using the CREATE model Talent development using the TEAM model Risk expertise that raises awareness, understanding, and action Change management and process optimization using the SMART model Data analytics that provide powerful insights to operations The Audit Value Factor offers easy to use tools and practical strategies that deliver tangible and immediate benefits for the internal audit team. Praise for The Audit Value Factor: Making Management’s Head Turn "Daniel Samson, the inspiring and forward-thinking CAE at SRI International, has created an essential guide to adding value through Internal Audit in his new book The Audit Value Factor. It's an important addition to any internal auditor's toolkit, with helpful suggestions on topics ranging from talent planning to data analytics. I highly recommend it to any internal audit professional looking to "up their game." Laurie A. Hanover, CIA, CAE Sunrun Inc. "Internal Auditors often strive for a ‘seat at the table,’ be it with Business Leaders, Senior Management, the Board, or really, any significant decision maker in an organization. In The Audit Value Factor, Dan Samson provides the roadmap to ensuring that Internal Audit gets not only that seat at the table, but also that role of a critical business partner that is valued in facilitating change and helping an organization achieve its goals." Brian Tremblay, CAE Acacia Communications "Great audit functions generate value and build leadership capacity from staff to CAE. The Audit Value Factor’s compelling examples, data, and actionable tools enable auditors at every level to build relationships of trust, ask the right questions, and deliver powerful insights to their organization." Dr. Kathryn Bingham, Executive Coach and CEO, LEADistics LLC
Auditing: A Risk-Based Approach
by Karla M. Johnstone Audrey A. Gramling Larry E. RittenbergThe audit environment continues to change in dramatic ways, and Johnstone/Gramling/Rittenberg's AUDITING: A RISK BASED-APPROACH, 11E prepares you for that fast-changing world by developing professional and ethical decision-making skills. AUDITING integrates the latest in standards, including new guidance from the PCAOB on audit reports, fraud risks, emerging topics such as data analytics, and ethical challenges facing today's financial statement auditors within a framework of professional skepticism. Extensively re-written to be more engaging and reader friendly, AUDITING includes features include: "What You Will Learn" and "Let's Review" sections that highlight important points in each chapter, and integrated true/false and multiple-choice questions throughout the chapter and "Check Your Basic Knowledge" to ensure understanding as you read. Finally, new end-of-chapter problems and new cases provide valuable hands-on experience. Trust AUDITING, 11E to help you master the full range of auditing issues in today's evolving global environment.