Auditing

A Risk Based-Approach to Conducting a Quality Audit

Karla Johnstone-Zehms, Audrey Gramling, Larry Rittenberg, Karla Johnstone-Zehms, Audrey Gramling, Larry Rittenberg,

• Publisher: Cengage Learning EMEA
• Year: 2015
• Print ISBN:
  9781305080577
• eBook ISBN:
  9781305465664
• Topic: Business
• Subtopic: Accounting
• Index: Business

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. Trust AUDITING 10e to help you master the full range of auditing issues in today's evolving global environment.

Table of contents

• Brief Contents
• Contents
• Preface
• About the Authors
• Ch 1: Auditing: Integral to the Economy
• Ch 2: The Auditor's Responsibilities Regarding Fraud and Mechanisms to Address Fraud: Regulation and Corporate Governance
• Ch 3: Internal Control over Financial Reporting: Responsibilities of Management and the External Auditors
• Ch 4: Professional Liability, Auditor Judgment Frameworks, and Professional Responsibilities
• Ch 5: Professional Auditing Standards and the Audit Opinion Formulation Process
• Ch 6: A Framework for Audit Evidence
• Ch 7: Planning the Audit: Identifying and Responding to the Risks of Material Misstatement
• Ch 8: Specialized Audit Tools: Sampling and Generalized Audit Software
• Ch 9: Auditing the Revenue Cycle
• Ch 10: Auditing Cash and Marketable Securities
• Ch 11: Auditing Inventory, Goods and Services, and Accounts Payable: The Acquisition and Payment Cycle
• Ch 12: Auditing Long-Lived Assets: Acquisition, Use, Impairment, and Disposal
• Ch 13: Auditing Debt Obligations and Stockholders' Equity Transactions
• Ch 14: Activities Required in Completing a Quality Audit
• Ch 15: Audit Reports on Financial Statements
• Ch 16: Advanced Topics Concerning Complex Auditing Judgments
• Ch 17: Other Services Provided by Audit Firms
• ACL Appendix
• Auditing Standards Appendix
• Case Index
• Auditing in Practice, Emerging Issues & Focus on Fraud Index
• Index