Auditing: A Business Risk Approach (with ACL CD-ROM) / Edition 8

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Overview


Prepare students for the dramatic changes in today's auditing environment by using the new decision-making framework in Rittenberg/Johnstone/Gramling's AUDITING: A BUSINESS RISK APPROACH, 8th EDITION, which emphasizes business risk, internal controls, and the professional judgment process. 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.
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Editorial Reviews

From the Publisher

"I have used the [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. Without reservation, I highly recommend this text."

"As a former auditor and current audit professor, I find the book very easy to follow and well written. The content is organized in a similar fashion to the audit process itself, which I think is essential for students' understanding. The authors also include topics that I have not found in any other auditing textbook (e.g., an entire chapter on corporate governance, sections on upcoming changes or changes soon to be integrated into the profession). This textbook simply feels more up to date about current events in auditing."

"This textbook hits the sweet spot of the bat! As far as I am concerned it hits a home run! Not too complex yet not too simple, the right amount of standards presentation/explanation then a great example to illustrate the standard in the real world. This textbook is well organized and presents the materials and issues as an auditor would confront them in an actual audit. I like the inclusion of ACL on the disc that accompanies the book. The ACL materials are presented in such a manner that tech savvy students can do the assignments with a minimum of instruction."

"I selected this textbook because I believe that it presents a realistic approach to the integrated audit. Having worked with several of the Global Seven firms, it is evident to me that the authors have been diligent in writing a book that mirrors the risk--based approach to the audit. In addition, my students have enjoyed outstanding success on the AUD Exam having used this text as their primary study resource."

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Product Details

  • ISBN-13: 9780538476232
  • Publisher: Cengage Learning
  • Publication date: 5/12/2011
  • Edition description: Older Edition
  • Edition number: 8
  • Pages: 1056
  • Sales rank: 1,167,544
  • Product dimensions: 8.70 (w) x 11.00 (h) x 1.80 (d)

Meet the Author


Larry E. Rittenberg, Ph.D., CPA, CIA, is Professor Emeritus, Department of Accounting and Information Systems, at the University of Wisconsin, Madison, where he taught courses in auditing, risk management, and corporate governance. He is also Chair Emeritus of the Committee of Sponsoring Organizations of the Treadway Commission (COSO), where he has provided oversight of the development of the COSO Enterprise Risk Management Framework as well as the COSO Guidance for Smaller Businesses. He has served as Vice-Chair of Professional Practices for the Institute of Internal Auditors (IIA) and President of the IIA Research Foundation; and has been a member of the Auditing Standards Committee of the AAA Auditing Section, the AICPA's Computer Audit Subcommittee, the Information Technology Committee, the NACD Blue Ribbon Commission on Audit Committees; and Vice-President and Treasurer of the American Accounting Association. He is a member of an audit committee, board, and governance committee of Woodward Governor, a publicly traded company, and has consulted on audit committee, risk, and control issues with the largest public company in China. More recently, he has been named as one of the seven members of the International Oversight Council for Professional Practice of the IIA. Professor Rittenberg served as staff auditor for Ernst and Young and has co-authored five books and monographs, and numerous articles.

Karla M. Johnstone, Ph.D., CPA, is an Associate Professor of Accounting and Information Systems at the University of Wisconsin, Madison. She teaches auditing, and her research investigates auditor decision making, including auditors' client acceptance and continuance decisions, how fraud risk and fraud brainstorming affects audit planning and audit fees, client-auditor negotiation, and audit budget-setting processes. She has also published various articles on accounting curriculum effectiveness. Professor Johnstone serves on the editorial boards of several academic journals and is active in the Auditing Section of the American Accounting Association, currently serving on the Executive Committee in the role of Treasurer. She has worked in practice as a corporate accountant, a staff auditor, and was a doctoral fellow in residence at Coopers and Lybrand.

Audrey A. Gramling, Ph.D., CPA, CIA, is the Professor and Accounting Department Chair at Colorado State University. Professor Gramling's research investigates both internal and external auditing issues, with a focus on decision behavior of auditors, external auditor independence, internal control reporting, and other factors affecting the market for audit and assurance services. Prior to earning her Ph.D. at the University of Arizona, Professor Gramling worked as an external auditor at a predecessor firm of Deloitte and as an internal auditor at Georgia Institute of Technology. She has also served a one-year appointment as an Academic Accounting Fellow in the Office of the Chief Accountant at the U.S. Securities and Exchange Commission. She is the Past President of the Auditing Section of the American Accounting Association and has served in an advisory role to the Committee of Sponsoring Organizations (COSO).

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Table of Contents


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 Liquid Assets. 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 Topics Concerning Complex Auditing Judgments. ACL Appendix. Index.
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