Auditing: Concepts for a Changing Environment / Edition 3

Auditing: Concepts for a Changing Environment / Edition 3

Pub. Date:
Harcourt College Publishers


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Auditing: Concepts for a Changing Environment / Edition 3

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.

Product Details

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

About 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.

Table of Contents

1. Assurance Services. 2. Corporate Governance, Serving Client and Public Interests, and Audit Professionalism. 3. The Audit Process. 4. Understanding Business Risk: A Framework for Audit Planning. 5. Evaluating the Integrity and Effectiveness of the Client's Control Systems. 6. Computer-Based Processing: Developing an Audit Assessment Approach. 7. Direct Tests of Account Balances. 8. Auditing Computerized Information Systems. 9. Auditing Revenue and Related Accounts. 10. Audit Sampling. 11. Audit of Acquisition Cycle and Inventory. 12. Auditing Liquid Assets. 13. Audit of Other Assets and Long-Term Financing. 14. Completing the Audit. 15. Communicating Levels of Assurance. 16. Professional Liability. 17. Internal and Value-Added Auditing. Appendix: IDEA Tutorial and Cases. Case Index. Index.

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