The Fifth Edition presents current issues and adapts auditing approaches to business and economic complexities, focusing on the analysis of business risk and identifying fraud in the new auditing environment. Due to recent accounting, governance, and auditing scandals, and the overhaul of the regulatory environment in auditing, Rittenberg's Fifth Edition contains the most comprehensive and up-to-date look at audit regulation, concepts, and practices while also adapting traditional techniques and procedures to a technological, systems-oriented environment. ACL audit software is provided with every new copy, and its use is integrated into text and end-of-chapter problems. An ACL Case Appendix provides practice in audit techniques. Audit case modules using Biltrite Bicycles, Inc., are tied to related chapters.
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ISBN-13
978-0-324-31890-6 (9780324318906)
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Schweitzer Klassifikation
1. Importance of Auditing. 2. Corporate Governance: Enhancing the Audit Function. 3. Ethics: Understanding and Meeting Ethical Expectations. 4. Audit Risk and Business Risk. 5. Internal Control Over Financial Reporting. 6. Computerized Systems: Risks, Controls, and Opportunities. 7. Audit Evidence: A Framework for DirectlyTesting AccountBalances and Transactions. 8. Auditing for Fraud. 9. Audit Sampling. 10. Auditing Revenue and Related Accounts. 11. Audit of Acquisition Cycle and Inventory. 12. Audit of Cash and Other Liquid Assets. 13. Audit of Fixed Assets and Related Expense Accounts. 14. Audit of Acquisitions, Related Entity Transactions, Long-TermLiabilities, and Equity. 15. Completing the Audit. 16. Communicating Audit and Attestation Results. 17. Professional Liability. 18. Internal Auditing and Outsourcing.
