000 01562nam a2200229Ia 4500
003 NULRC
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020 _a9780538476232
040 _cNULRC
050 _aHF 5567 .R58 2012
100 _aRittenberg, Larry E.
_eauthor
245 0 _aAuditing :
_ba business risk approach /
_cLarry E. Rittenberg, Karla M. Johnstone and Audrey A. Gramling
250 _aEighth Edtion
260 _aMelbourne :
_bSouth-Western Cengage Learning,
_cc2012
300 _axxi, 1034 pages :
_billustrations ;
_c29 cm.
365 _bUSD25.68
504 _aIncludes index.
505 _aAuditing : 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
700 _aJohnstone, Karla M.;Gramling, Audrey A.
_eco-author;co-author
942 _2lcc
_cBK
999 _c10438
_d10438