Auditing A Business Risk Approach (with ACL CD-ROM)

by Rittenberg, Larry E.; Johnstone, Karla; Gramling, Audrey

• ISBN13: 9780324658040
• ISBN10: 0324658044
• Edition: 7th
• Format: Hardcover
• Copyright: 2009-06-17
• Publisher: South-Western College Pub

Summary

Prepare students for the dramatic changes in auditing by using the new decision-making framework in Rittenberg/Johnstone/Gramling's AUDITING: A BUSINESS RISK APPROACH, 7th EDITION which emphasizes business risk, internal controls, and the professional judgment processes.

Table of Contents

Auditing: Integral to the Economy

Corporate Governance, Audit Standards

Judgmental and Ethical Decision Making Frameworks and Associated Professional Standards

Audit Risk and a Client's Business Risk

Internal Control over Financial Reporting

Performing an Integrated Audit

Audit Evidence: A Framework

Tools to Gather Audit Evidence

Auditing for Fraud

Auditing Revenue and Related Accounts

Audit of Acquisition Cycle and Inventory

Audit of Cash and Other Liquid Assets

Audit of Long-Lived Assets and Related Expense

Audit of Acquisitions, Related Entity Transactions, Long-Term Liabilities, and Equity

Completing the Audit

Communicating Audit and Attestation Results

Professional Liability

Advanced Topics Concerning Complex Audit Judgments

ACL Appendix

ACL Basics, Tutorial and Cases

Case Index

Index

Table of Contents provided by Publisher. All Rights Reserved.