Auditing
A Business Risk Approach, with ACL CD-ROM
South-Western (Publisher)
7th Edition
Published on 1. September 2009
Book
Mixed media product
736 pages
978-0-324-78428-2 (ISBN)
Description
The auditing environment continues to change in dramatic ways, and new professionals must be prepared for a high standard of responsibility. Prepare your students for these changes by using the new decision-making framework in Rittenberg/Johnstone/Gramling's AUDITING, International Edition. With the help of new author Audrey Gramling, AUDITING 7e explains the importance of understanding business risk, internal controls, and the professional judgment processes. The latest edition keeps your students in touch with today's rapidly changing environment by describing updates in the regulatory environment, such as Section 404 of the Sarbanes-Oxley Act. The authors have also expanded the coverage on the integrated audit. In addition, students will gain valuable experience by using the professional ACL auditing software, packaged with each new text, as they work with fraud cases. AUDITING, 7e, International Edition helps your students understand the risk associated with auditing in a relevant way.
More details
Edition
International ed of 7th revised ed
Language
English
Place of publication
Mason, OH
United States
Publishing group
Cengage Learning, Inc
Target group
College/higher education
Illustrations
Illustrations
Dimensions
Height: 274 mm
Width: 216 mm
Thickness: 38 mm
Weight
1960 gr
ISBN-13
978-0-324-78428-2 (9780324784282)
Copyright in bibliographic data is held by Nielsen Book Services Limited or its licensors: all rights reserved.
Schweitzer Classification
Content
1. Auditing: Integral to the Economy. 2. Corporate Governance, Audit Standards. 3. Judgmental and Ethical Decision Making Frameworks and Associated Professional Standards. 4. Audit Risk and a Client's Business Risk. 5. Internal Control over Financial Reporting. 6. Performing an Integrated Audit. 7. Audit Evidence: A Framework. 8. Tools to Gather Audit Evidence. 9. Auditing for Fraud. 10. Auditing Revenue and Related Accounts. 11. Audit of Acquisition Cycle and Inventory. 12. Audit of Cash and Other Liquid Assets. 13. Audit of Long-Lived Assets and Related Expense. 14. Audit of Acquisitions, Related Entity Transactions, Long-Term Liabilities, and Equity. 15. Completing the Audit. 16. Communicating Audit and Attestation Results. 17. Professional Liability. 18. Advanced Topics Concerning Complex Audit Judgments. ACL APPENDIX. ACL Basics, Tutorial and Cases. Case Index. Index.