Auditing
Author(s)
Bibliographic Information
Auditing
South-Western Cengage Learning, c2012
8th ed., international ed.
- : [with CD-ROM]
- : CD-ROM
- Other Title
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Auditing : a business risk approach
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Note
CD-ROM title: Auditing : a business risk approach
"International edition"--Cover
"This special edition for the benefit of students and faculty outside the United States and Canada"--Back cover
Includes index
"ACL desktop version 9, to accompany"--CD-ROM
Description and Table of Contents
Description
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 Gramling/Rittenberg/Johnstone's "Auditing: A Business Risk Approach, 8/e, International Edition". "Auditing, 8/e" explains the importance of understanding business risk, internal controls, and the professional judgment processes. 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. 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, 8/e" helps your students understand the full range of auditing issues in the new global environment.
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.
by "Nielsen BookData"