Auditing: a business risk approach

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 Gramling/Rittenberg/Johnstone's AUDITING: ABUSINESS RISK APPROACH, 8e, International Edition. AUDITING 8e explains the importance of understanding business risk, internal controls, and the professional judgment processes. In addition, it focuses more than ever on international audit standards and includes a renewed emphasis on professional skepticism, the review process, and sustainability audits. In addition, students will gainvaluable experience by using the professional ACL auditing software, packagedwith each new text, as they work with fraud cases. AUDITING 8e helps your students understand the full range of auditing issues in the new global environment. INDICE: 1. Auditing: Integral to the Economy. 2. Corporate Governance and Audits. 3. Judgmental and Ethical Decision-Making Frameworks and Associated. Professional Standards. 4. Audit Risk, Business Risk, and Audit Planning. 5. Internal Control over Financial Reporting. 6. Performing an Integrated Audit. 7.A Framework for Audit Evidence. 8. Tools Used in Gathering Audit Evidence. 9.Auditing for Fraud. 10. Auditing Revenue and Related Accounts. 11. Audit of Acquisition and Payment Cycle and Inventory. 12. Auditing Cash and Other LiquidAssets. 13. Audit of Long-Lived Assets and Related Expense Accounts. 14. Audit of Longer -Term Liabilities, Equity, Acquisitions, and Related-Entity Transactions. 15. Ensuring Audit Quality in Completing the Audit. 16. Communicating Audit and Attestation Results. 17. Professional Liability. 18. Advanced TopicsConcerning Complex Auditing Judgments. ACL Appendix. Index.

• ISBN: 978-0-538-47766-6
• Editorial: South Western College
• Encuadernacion: Rústica
• Páginas: 960
• Fecha Publicación: 01/08/2011
• Nº Volúmenes: 1
• Idioma: Inglés