Prepare yourself for the dramatic changes in today’s auditing environment by using Johnstone/Gramling/Rittenberg’s AUDITING: A RISK-BASED APPROACH TO CONDUCTING QUALITY AUDITS, 9th EDITION. This newest edition reflects the clarified auditing standards and the newest PCAOB standards, discusses COSO’s updated Internal Control-Integrated Framework, integrates discussion of fraud risk throughout the text, and features entirely new and significantly revised end-of-chapter homework problems.
Ch 1: Auditing: Integral to the Economy
Ch 2: The Risk of Fraud and Mechanisms to Address Fraud: Regulation, Corporate Governance, and Audit Quality
Ch 3: Internal Control over Financial Reporting: Management’s Responsibilities and Importance to the External Auditors
Ch 4: Professional Liability and the Need for Quality Auditor Judgments and Ethical Decisions
Ch 5: Professional Auditing Standards and the Audit Opinion Formulation Process
Ch 6: A Framework for Audit Evidence
Ch 7: Planning the Audit: Identifying and Responding to the Risks of Material Misstatement
Ch 8: Specialized Audit Tools: Sampling and Generalized Audit Software
Ch 9: Auditing the Revenue Cycle
Ch 10: Auditing Cash and Marketable Securities
Ch 11: Auditing Inventory, Goods and Services, and Accounts Payable: The Acquisition and Payment Cycle
Ch 12: Auditing Long-Lived Assets: Acquisition, Use, Impairment, and Disposal
Ch 13: Auditing Debt Obligations and Stockholders’ Equity Transactions
Ch 14: Activities Required in Completing a Quality Audit
Ch 15: Audit Reports on Financial Statements
Ch 16: Advanced Topics Concerning Complex Auditing Judgments
Ch 17: Other Services Provided by Audit Firms
