Auditing A Risk-Based Approach by Karla Johnstone

Description: About this productProduct InformationPrepare 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.Product IdentifiersPublisherCengage South-WesternISBN-101133939155ISBN-139781133939153eBay Product ID (ePID)154422008Product Key FeaturesFormatHardcoverPublication Year2013LanguageEnglishDimensionsWeight72.1 OzWidth8.5in.Height1.5in.Length11in.Additional Product FeaturesTable of Content1. 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. Auditors4. 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.13. Auditing Debt Obligations and Stockholders' Equity Transactions.14. 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 Auditing Firms.Age LevelCollege AudienceCopyright Date2014AuthorAudrey A. Gramling, Karla M. Johnstone, Larry E. RittenbergEdition Number9ReviewsAs a former auditor and current audit professor, I find the book very easy to follow and well written. The content is organized in a similar fashion to the audit process itself, which I think is essential for students' understanding. The authors also include topics that I have not found in any other auditing textbook (e.g., an entire chapter on corporate governance, sections on upcoming changes or changes soon to be integrated into the profession). This textbook simply feels more up to date about current events in auditing., This textbook hits the sweet spot of the bat! As far as I am concerned it hits a home run! Not too complex yet not too simple, the right amount of standards presentation/explanation then a great example to illustrate the standard in the real world. This textbook is well organized and presents the materials and issues as an auditor would confront them in an actual audit. I like the inclusion of ACL on the disc that accompanies the book. The ACL materials are presented in such a manner that tech savvy students can do the assignments with a minimum of instruction., I have used the [this] text for four years now and it has been an outstanding resource for teaching my students the fundamentals of contemporary auditing. Text discussions and end-of-chapter applications help me to develop students' critical analysis and judgment skills, sensitivity and responses to ethical dilemmas, and understanding and appreciation of the essential role of professional skepticism in auditing. My impression based on use of successive editions of the text is that the authors have worked very hard to ensure it is up-to-date as auditing standards and related guidance evolve and audit-relevant events occur in the rapidly changing business environment. Without reservation, I highly recommend this text., I selected this textbook because I believe that it presents a realistic approach to the integrated audit. Having worked with several of the Global Seven firms, it is evident to me that the authors have been diligent in writing a book that mirrors the risk--based approach to the audit. In addition, my students have enjoyed outstanding success on the AUD Exam having used this text as their primary study resource., I selected this textbook because I believe that it presents a realistic approach to the integrated audit. Having worked with several of the Global Seven firms, it is evident to me that the authors have been diligent in writing a book that mirrors the risk-based approach to the audit. In addition, my students have enjoyed outstanding success on the AUD Exam having used this text as their primary study resource.

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