Auditing
著者
書誌事項
Auditing
South-Western, Cengage Learning, c2010
7th ed
- : international student ed. with CD
- : CD-ROM
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注記
"International edition"--Cover
"This edition is intended for use outside of the U.S. only, with content that may be different from the U.S. edition."--Back cover
"ACL desktop version 9"--CD-ROM
Includes index
内容説明・目次
内容説明
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 the new decision-making framework in Rittenberg/Johnstone/Gramling's AUDITING, International Edition. With the help of new author Audrey Gramling, AUDITING 7e explains the importance of understanding business risk, internal controls, and the professional judgment processes. The latest edition keeps your students in touch with today's rapidly changing environment by describing updates in the regulatory environment, such as Section 404 of the Sarbanes-Oxley Act. The authors have also expanded the coverage on the integrated audit. In addition, students will gain valuable experience by using the professional ACL auditing software, packaged with each new text, as they work with fraud cases. AUDITING, 7e, International Edition helps your students understand the risk associated with auditing in a relevant way.
目次
1. Auditing: Integral to the Economy. 2. Corporate Governance, Audit Standards. 3. Judgmental and Ethical Decision Making Frameworks and Associated Professional Standards. 4. Audit Risk and a Client's Business Risk. 5. Internal Control over Financial Reporting. 6. Performing an Integrated Audit. 7. Audit Evidence: A Framework. 8. Tools to Gather Audit Evidence. 9. Auditing for Fraud. 10. Auditing Revenue and Related Accounts. 11. Audit of Acquisition Cycle and Inventory. 12. Audit of Cash and Other Liquid Assets. 13. Audit of Long-Lived Assets and Related Expense. 14. Audit of Acquisitions, Related Entity Transactions, Long-Term Liabilities, and Equity. 15. Completing the Audit. 16. Communicating Audit and Attestation Results. 17. Professional Liability. 18. Advanced Topics Concerning Complex Audit Judgments. ACL APPENDIX. ACL Basics, Tutorial and Cases. Case Index. Index.
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