Johnstone, Karla M.,
Auditing : a risk-based approach /
Johnstone, Gramling, Rittenberg.
- 11th edition.
- Boston, MA : Cengage, c2019.
- xxx, 896 pages ; 29 cm.
Originally entered under: Larry E. Rittenberg.
Includes bibliographical references (pages 869-872) and index.
Chapter 1 : Quality Auditing: Why it Matters. -- Chapter 2 : The Auditor's Responsibilities Regarding Fraud and Mechanisms to Address Fraud: Regulation and Corporate Governance. -- Chapter 3 : Internal Control Over Financial Reporting: Responsibilities of Management and the External Auditor. -- Chapter 4 : Professional Legal Liability. -- Chapter 5 : Professional Auditing Standards and the Audit Opinion Formulation Process. -- Chapter 6 : Audit Evidence. -- Chapter 7 : Planning the audit: Identifying, Assessing, and responding to the risk of material misstatement. -- Chapter 8 : Specialized audit tools: attributes sampling, monetary unit sampling, and data analytics tools. -- Chapter 9 : Auditing the revenue cycle. -- Chapter 10 : Auditing cash, marketable securities, and complex financial instruments. -- Chapter 11 : Auditing inventory, goods and services, and accounts payable: the acquisition and payment cycle. -- Chapter 12 : Auditing long-lived assets and merger and acquisition activity. -- Chapter 13 : Auditing debt, equity, and long-term liabilities requiring management estimates. -- Chapter 14 : Completing quality audit. -- Chapter 15 : Audit reports for financial statement audits. -- Bibliography. -- Index.
978-1-337-61945-5
2017960519
AUDITING.
FINANCIAL RISK.
HF 5567 J64 2019