TY  - BOOK
AU  - Johnstone, Karla M.
AU  - Gramling, Audrey ;Rittenberg, Larry E. 
TI  - Auditing: a risk based-approach of conducting a quality audit 
SN  - 9789814846158
AV  - HF 5567 .J64 2019 
PY  - 2019///
CY  - New Zealand, Australia
PB  - Cengage Learning Asia Pte Ltd
KW  - AUDITING
N1  - Includes index; Preface --  About the Authors --  CHAPTER 1. Auditing: Integral to the Economy -- 2. The Risk of Fraud and Mechanisms to Address Fraud: Regulation, Corporate Governance and Audit Quality -- 3. Internal Control over Financial Reporting: Management's Responsibilities and Importance to the External Auditors -- 4. Professional Liability and the Need for Quality Auditor Judgments and Ethical Decisions -- 5. Professional Auditing Standards and the Audit Opinion Formulation Process -- 6. A Framework for Audit Evidence -- 7. Planning the Audit: Identifying and Responding to the Risks of Material Misstatement --  8. Specialized Audit Tools: Sampling and Generalized Audit Software 9.  Auditing the Revenue Cycle -- 10. Auditing Cash and Marketable Securities -- 11. Auditing Inventory, Goods and Services, and Accounts Payable: The Acquisition and Payment Cycle -- 12. Auditing Long-lived Assets: Acquisition, Use, Impairment and Disposal -- 12.  Auditing Debt Obligations and Stockholders' Equity Transactions -- 13. Activities Required in Completing a Quality Audit -- 15. Audit Reports on Financial Statements -- 16. Advanced Topics Concerning Complex Auditing Judgments -- 17. Other Services Provided by Audit Firms -- ACL Appendix -- Case
N2  - As today's auditing environment continues to change in dramatic ways, those entering the profession must be prepared to handle a high standard of responsibility. You can prepare with the help of AUDITING: RISK-BASED APPROACH TO CONDUCTING QUALITY AUDITS, 10E. AUDITING reflects the latest clarified auditing standards and the newest PCAOB standards, while discussing the COSO's Internal Control-Integrated Framework and the AICPA's recently issued new audit sampling guidance. You'll find the most recent professional developments with a new integrated emphasis on the latest fraud risks and ethical challenges throughout the book. New end-of-chapter problems as well as new cases provide valuable hands-on experience
ER  -