Auditing : a business risk approach / Larry E. Rittenberg, Karla M. Johnstone and Audrey A. Gramling

Includes index.

Auditing : integral to the economy -- Corporate governance and audits -- Judgmental and ethical decision-making frameworks and associated professional standards -- Audit risk, business risk, and audit planning -- Internal control over financial reporting -- Performing an integrated audit -- A framework for audit evidence -- Tools used in gathering audit evidence -- Auditing for fraud -- Auditing revenue and related accounts -- Audit of acquisition and payment cycle and inventory -- Audit of cash and other liquid assets -- Audit of long-lived assets and related expense accounts -- Audit of long-term liabilities, equity, acquisitions and related-entity transactions -- Ensuring audit quality in completing the audit -- Auditors' reports -- Professional liability -- Advanced topics concerning complex auditing judgments