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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 Journal 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 Cassy Budd of Brigham Young University for her help with updating the Test Bank, Instructor’s Manual, Quizzes, and PowerPoints; and Jonathan Liljegren for revision of the EarthWear Mini-Cases. Finally, we would like to extend our gratitude to Christina Brenchley, Scott Jackson, and Andrew Glover for their research assistance.

Acknowledgments

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