TY  - BOOK
AU  - Johnstone,Karla M.
AU  - Rittenberg, Larry E.
AU  - Gramling, Audrey A.
TI  - Auditing: a risk-based approach 
SN  - 978-1-337-61945-5
AV  - HF 5567 J64 2019 
PY  - 2019///
CY  - Boston, MA
PB  - Cengage
KW  - AUDITING
KW  - FINANCIAL RISK
N1  - 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
ER  -