By Karla Johnstone, Audrey Gramling, Visit Amazon's Larry E. Rittenberg Page, search results, Learn about Author Central, Larry E. Rittenberg,
Organize your self for the dramatic alterations in ultra-modern auditing atmosphere by utilizing Johnstone/Gramling/Rittenberg's AUDITING: A RISK-BASED method of undertaking caliber AUDITS, ninth variation. This most modern variation displays the clarified auditing criteria and the most recent PCAOB criteria, discusses COSO's up-to-date inner Control-Integrated Framework, integrates dialogue of fraud danger through the textual content, and contours totally new and considerably revised end-of-chapter homework difficulties
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Additional resources for Auditing: A Risk-Based Approach to Conducting a Quality Audit
Chapter 8 conveys all the new terminology and approaches recommended in the AICPA’s 2012 sampling guidance. Chapter 8 describes how auditors use sampling and generalized audit software, explains the objectives of sampling for testing controls and account balances, compares and contrasts nonstatistical and statistical sampling, describes attribute sampling, describes the sampling process used to gather evidence about misstatements in account balances and assertions, describes monetary unit sampling, and explains how to use generalized audit software to automate the audit process.
Bryan Southern Methodist University “I have used [this] text for four years now and it has been an outstanding resource for teaching my students the fundamentals of contemporary auditing. Text discussions and end-of-chapter applications help me to develop students’ critical analysis and judgment skills, sensitivity and responses to ethical dilemmas, and understanding and appreciation of the essential role of professional skepticism in auditing…. My impression based on use of successive editions of the text is that the authors have worked very hard to ensure it is up-to-date as auditing standards and related guidance evolve and audit-relevant events occur in the rapidly-changing business environment.
Other Services Provided by Audit Firms. Chapter 17 describes other services provided by audit firms. This chapter explains review and compilation engagements, procedures and reporting requirements for providing assurance on interim financial information, special considerations for unique financial statement audit situations, and attestation engagements. Chapter 17 also discusses forensic accounting and distinguishes between forensic accounting and auditing. Finally, Chapter 17 describes sustainability reporting and articulates the auditor’s role in providing assurance on management sustainability reports.
Auditing: A Risk-Based Approach to Conducting a Quality Audit by Karla Johnstone, Audrey Gramling, Visit Amazon's Larry E. Rittenberg Page, search results, Learn about Author Central, Larry E. Rittenberg,