Auditing
A Risk Based-Approach to Conducting a Quality Audit
10th Edition
Will be published approx. on 14. January 2015
Book
Hardback
960 pages
978-1-305-08057-7 (ISBN)
Description
As today's auditing environment continues to change in dramatic ways, those entering the profession must be prepared to handle a high standard of responsibility. You can prepare with the help of AUDITING: RISK-BASED APPROACH TO CONDUCTING QUALITY AUDITS, 10E. AUDITING reflects the latest clarified auditing standards and the newest PCAOB standards, while discussing the COSO's Internal Control-Integrated Framework and the AICPA's recently issued new audit sampling guidance. You'll find the most recent professional developments with a new integrated emphasis on the latest fraud risks and ethical challenges throughout the book. New end-of-chapter problems as well as new cases provide valuable hands-on experience.
More details
Edition
10th edition
Language
English
Place of publication
Florence
United States
Publishing group
Cengage Learning, Inc
Target group
Adult education
Professional and scholarly
Dimensions
Height: 43 mm
Width: 223 mm
Thickness: 274 mm
Weight
2232 gr
ISBN-13
978-1-305-08057-7 (9781305080577)
Copyright in bibliographic data and cover images is held by Nielsen Book Services Limited or by the publishers or by their respective licensors: all rights reserved.
Schweitzer Classification
Other editions
New editions
Book
02/2018
11th Edition
South-Western College Publishing
€112.83
Shipment within 10-15 days
Persons
Karla M. Zehms, Ph.D., C.P.A., is the Ernst & Young Professor of Accounting and Information Systems and the associate dean for research and Ph.D. programs at the University of Wisconsin-Madison. She teaches auditing and her research investigates auditor decision making, including auditors' client acceptance and continuance decisions, fraud brainstorming, audit planning, client-auditor negotiation and audit budget-setting processes. Dr. Zehms serves on the editorial boards of several academic journals and is active in the Auditing Section of the American Accounting Association, where she has served in various leadership roles including serving as president. In 2022, Dr. Zehms received the Outstanding Audit Educator Award from the American Accounting Association, Auditing Section. In addition to her teaching career, Dr. Zehms worked in practice as a corporate accountant and a staff auditor. She was a doctoral fellow in residence at Coopers and Lybrand. Audrey A. Gramling, Ph.D., C.P.A., C.I.A., is a professor and the Anadarko Petroleum Corporation Endowed Chair in the School of Accounting at Oklahoma State University, where she previously served as the head of the school and the Wilton T. Anderson Endowed Chair. Throughout her career Dr. Gramling has made numerous contributions to the accounting and academic professions. She has served a one-year term as an Academic Accounting Fellow in the Office of the Chief Accountant at the Securities and Exchange Commission (SEC), where she consulted on auditor independence, possible enforcement cases and auditing standards. Dr. Gramling has also served the public interest through setting audit standards as a member of the AICPA Auditing Standards Board (ASB). She contributed to multiple projects, including audit evidence, EER assurance, fraud and going concern. She has been a member of the Center for Audit Quality's Accounting Academic Sounding Board and served as a COSO Advisory Council Member for the 2013 Internal Control-Integrated Framework Project. Dr. Gramling has also held numerous leadership positions with the American Accounting Association. Before earning her Ph.D. at the University of Arizona, she was an external auditor at a predecessor firm of Deloitte. She also served as an internal auditor at the Georgia Institute of Technology. Larry E. Rittenberg, Ph.D., C.P.A., C.I.A., is professor emeritus from the Department of Accounting and Information Systems at the University of Wisconsin-Madison. Dr. Rittenberg taught courses in auditing, risk management and corporate governance. He is also chair emeritus of the Committee of Sponsoring Organizations of the Treadway Commission (COSO), where he has provided oversight of the development of the COSO Enterprise Risk Management Framework as well as the COSO Guidance for Smaller Businesses. Dr. Rittenberg has served as vice-chair of professional practices for the Institute of Internal Auditors (IIA) and president of the IIA Research Foundation. He has been a member of the Auditing Standards Committee of the AAA Auditing Section, the AICPA's Computer Audit Subcommittee, the Information Technology Committee and the NACD Blue Ribbon Commission on Audit Committees. He has also served as vice-president and treasurer of the American Accounting Association. He is a member of an audit committee, board and governance committee of Woodward Governor, a publicly traded company. In addition, he has consulted on audit committee, risk and control issues with the largest public company in China. He has served as one of the seven members of the International Oversight Council for Professional Practice of the IIA. In addition, Dr. Rittenberg served as staff auditor for Ernst and Young and has co-authored five books and monographs and numerous articles.
Content
1. Auditing: Integral to the Economy.
2. The Risk of Fraud and Mechanisms to Address Fraud: Regulation, Corporate Governance, and Audit Quality.
3. Internal Control over Financial Reporting: Management's Responsibilities and Importance to the External Auditors.
4. Professional Liability and the Need for Quality Auditor Judgments and Ethical Decisions.
5. Professional Auditing Standards and the Audit Opinion Formulation Process.
6. A Framework for Audit Evidence.
7. Planning the Audit: Identifying and Responding to the Risks of Material Misstatement.
8. Specialized Audit Tools: Sampling and Generalized Audit Software.
9. Auditing the Revenue Cycle
10. Auditing Cash and Marketable Securities
11. Auditing Inventory, Goods and Services, and Accounts Payable: The Acquisition and Payment Cycle.
12. Auditing Long-Lived Assets: Acquisition, Use, Impairment, and Disposal.
13. Auditing Debt Obligations and Stockholders' Equity Transactions.
14. Activities Required in Completing a Quality Audit.
15. Audit Reports on Financial Statements.
16. Advanced Topics Concerning Complex Auditing Judgments.
17. Other Services Provided by Audit Firms.
Auditing Standards Appendix.
Appendix.
Case Index.
Auditing in Practice, Emerging Issues and Fraud Focus Index by Chapter.
Index.
2. The Risk of Fraud and Mechanisms to Address Fraud: Regulation, Corporate Governance, and Audit Quality.
3. Internal Control over Financial Reporting: Management's Responsibilities and Importance to the External Auditors.
4. Professional Liability and the Need for Quality Auditor Judgments and Ethical Decisions.
5. Professional Auditing Standards and the Audit Opinion Formulation Process.
6. A Framework for Audit Evidence.
7. Planning the Audit: Identifying and Responding to the Risks of Material Misstatement.
8. Specialized Audit Tools: Sampling and Generalized Audit Software.
9. Auditing the Revenue Cycle
10. Auditing Cash and Marketable Securities
11. Auditing Inventory, Goods and Services, and Accounts Payable: The Acquisition and Payment Cycle.
12. Auditing Long-Lived Assets: Acquisition, Use, Impairment, and Disposal.
13. Auditing Debt Obligations and Stockholders' Equity Transactions.
14. Activities Required in Completing a Quality Audit.
15. Audit Reports on Financial Statements.
16. Advanced Topics Concerning Complex Auditing Judgments.
17. Other Services Provided by Audit Firms.
Auditing Standards Appendix.
Appendix.
Case Index.
Auditing in Practice, Emerging Issues and Fraud Focus Index by Chapter.
Index.