Auditing: Concepts for a Changing Environment / Edition 3

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Understanding auditing approaches to business and economics is easy with AUDITING: CONCEPTS FOR A CHANGING ENVIRONMENT! Every copy of the textbook includes the most well-known professional generalized audit sampling program in public accounting, ACL Audit Software CD with Cases. Use the CD to practice audit techniques and test yourself with end-of-chapter problems.
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Editorial Reviews

Although the second edition places more emphasis on audit judgment and the use of computers, the major themes from the original textbook have been retained: know how to use computers to gain efficiency; develop audit judgment and ethical frameworks to guide actions; understand the client's business and how to apply the risk model; use advanced audit techniques that emulate the real world; know how to audit financial institutions; and develop new skills as the environment changes. Annotation c. by Book News, Inc., Portland, Or.
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Product Details

  • ISBN-13: 9780030268779
  • Publisher: Harcourt College Publishers
  • Publication date: 10/28/2000
  • Series: The Harcourt Series in Accounting
  • Edition description: Older Edition
  • Edition number: 3
  • Pages: 855

Meet the Author

Larry E. Rittenberg, PhD, CPA, CIA, is the Ernst & Young Professor of Accounting & Information Systems at the University of Wisconsin--Madison, where he teaches courses in auditing and computer and operational auditing. He is currently the Chair 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 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 a publicly-traded company and a consultant to the audit committee of one of the largest public companies in China. Professor Rittenberg, a certified internal auditor, has served as staff auditor for Ernst & Young and has co-authored five books and monographs and numerous articles. He is married and is the father of two children.
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Table of Contents

Ch. 1 The importance of auditing 2
Ch. 2 Corporate governance - enhancing the audit function 34
Ch. 3 Ethics : understanding and meeting ethical expectations 68
Ch. 4 Audit risk and business risk 96
Ch. 5 Internal control over financial reporting 144
Ch. 6 Computerized systems : risks, controls, and opportunities 202
Ch. 7 Audit evidence : a framework for directly testing account balances and transactions 250
Ch. 8 Auditing for fraud 286
Ch. 9 Audit sampling 334
Ch. 10 Auditing revenue and related accounts 382
Ch. 11 Audit of acquisition cycle and inventory 446
Ch. 12 Audit of cash and other liquid assets 488
Ch. 13 Audit of fixed assets and related expense accounts 530
Ch. 14 Audit of acquisitions, related entity transactions, long-term liabilities, and equity 556
Ch. 15 Completing the audit 586
Ch. 16 Communicating audit and attestation results 614
Ch. 17 Professional liability 660
Ch. 18 Internal auditing and outsourcing 688
Biltrite appendix
ACL appendix
Case index 779
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