Auditing : a business risk approach / Larry E. Rittenberg, Karla M. Johnstone, Audrey A. Gramling
Contributor(s): Johnstone, Karla M. | Gramling, Audrey A.Call number: 657.45 R613A 2012 Material type: BookPublisher: Mason, Ohio : South-Western/Cengage Learning, c2012 Edition: 8th ed.Description: xxi, 1034 p. : charts.ISBN: 9780538476232 (hbk.).Subject(s): Auditing | Auditing -- Problems, exercises, etc
Contents:Notes: Includes CD-ROM disk
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.