Auditing -- Mixed media product （Internatio）

Johnstone, Karla M./Gramling, Audrey A./Rittenberg, Larry E.

Cengage Learning, Inc（2011/08発売）

• 商品コード 9780538477666

Full 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.

Contents

1. AuditingAudits. 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.