PREFACE

Dramatic changes are occurring in the accounting and auditing environment: U.S. GAAP is condensed in the FASB Accounting Standards Codification™, other accounting standards are changing faster than ever, mastery of international financial reporting standards is widely acknowledged, new technologies impact many financial statement filings with the government, other authorities that accountants must research generally continues to expand, auditing standards continues to evolve in new directions, a “clarity project” attempts to reform many auditing standards with enhanced writing and organization, and the need for specialized online database research skills continues to expand. Even changes in the CPA examination exist that include an identified skill set that incorporates research and analysis.

In response to the changes, understanding how to perform accounting, auditing, tax, and business research is becoming more important. Students and professional staff need practice to apply knowledge of research to problems in order to develop effective skills in research and analysis, without fear of the potential penalties that increasingly apply in the real world. Success in the profession depends on one's ability to effectively and efficiently research, analyze, communicate, and master other key business skills.

Accounting & Auditing Research: Tools & Strategies, Seventh Edition is an invaluable, step-by-step guide to practical professional research, both in understanding the ...

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