书名：Auditing A Risk-Based Approach 审计 风险导向法

作者：Karla M. Johnstone-Zehms, Audrey A. Gramling, Larry E. Rittenberg

出版社名称：Cengage

出版时间：2018

语种：英语

ISBN：9789814834513

包装：平装

The audit environment continues to change in dramatic ways, and Johnstone/Gramling/Rittenberg's AUDITING: A RISK BASED-APPROACH, 11E prepares students for that fast-changing world by developing their professional and ethical decision-making skills. AUDITING integrates the latest in standards, including new guidance from the PCAOB on audit reports, fraud risks, emerging topics such as data analytics, and ethical challenges facing today's financial statement auditors within a framework of professional skepticism. Extensively re-written to be more student focused, AUDITING has multiple hands-on opportunities to develop critical-thinking skills with new in-text learning features including "What Do You Think? For Classroom Discussion," and "Prompts for Critical Thinking: It’s Your Turn!". Finally, unique end-of-chapter Tableau?-based problems help students become formidable data-driven decision makers. AUDITING can be paired with MindTap digital resources, which offer an interactive ebook as well as engaging, high-impact cases to teach data-driven decision making skills.

Karla M. Johnstone-Zehms, Ph.D., C.P.A., is an Associate Professor of Accounting and Information Systems at the University of Wisconsin, Madison. She teaches auditing and her research investigates auditor decision making, including auditors' client acceptance and continuance decisions, how fraud risk and fraud brainstorming affects audit planning and audit fees, client–auditor negotiation, and audit budget-setting processes. She has also published various articles on accounting curriculum effectiveness. Dr. Johnstone-Zehms serves on the editorial boards of several academic journals and is active in the Auditing Section of the American Accounting Association, currently serving on the executive committee in the role of treasurer. She has worked in practice as a corporate accountant and a staff auditor and was a doctoral fellow in residence at Coopers and Lybrand.

Audrey A. Gramling, Ph.D., C.P.A., C.I.A., is the Professor and Accounting Department Chair at Colorado State University. Dr. Gramling's research investigates both internal and external auditing issues, with a focus on decision behavior of auditors, external auditor independence, internal control reporting, and other factors affecting the market for audit and assurance services. Prior to earning her Ph.D. at the University of Arizona, Dr. Gramling worked as an external auditor at a predecessor firm of Deloitte and as an internal auditor at Georgia Institute of Technology. She has also served a one-year appointment as an Academic Accounting Fellow in the Office of the Chief Accountant at the U.S. Securities and Exchange Commission. She is the past president of the Auditing section of the American Accounting Association and has served in an advisory role to the Committee of Sponsoring Organizations (COSO).

Larry E. Rittenberg, Ph.D., C.P.A., C.I.A., is Professor Emeritus, Department of Accounting and Information Systems, at the University of Wisconsin, Madison, where he taught courses in auditing, risk management, and corporate governance. He is also Chair Emeritus of the Committee of Sponsoring Organizations of the Treadway Commission (COSO), where he has provided oversight of the development of the COSO Enterprise Risk Management Framework as well as the COSO Guidance for Smaller Businesses. He has served as vice-chair of Professional Practices for the Institute of Internal Auditors (IIA) and president of the IIA Research Foundation. He has been a member of the Auditing Standards Committee of the AAA Auditing Section, the AICPA's Computer Audit Subcommittee, the Information Technology Committee and the NACD Blue Ribbon Commission on Audit Committees. He's also been vice-president and treasurer of the American Accounting Association. He is a member of an audit committee, board, and governance committee of Woodward Governor, a publicly traded company, and has consulted on audit committee, risk, and control issues with the largest public company in China. More recently, he has been named as one of the seven members of the International Oversight Council for Professional Practice of the IIA. Dr. Rittenberg served as staff auditor for Ernst and Young and has co-authored five books and monographs and numerous articles.
1. Quality Auditing: Why It Matters.
2. The Auditor’s Responsibilities Regarding Fraud and Mechanisms to Address Fraud: Regulation and Corporate Governance.
3. Internal Control Over Financial Reporting: Responsibilities of Management and the External Auditor.
4. Professional Legal Liability.
5. Professional Auditing Standards and the Audit Opinion Formulation Process.
6. 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 Long-Term Liabilities and Stockholders' Equity Transactions.
14. Completing a Quality Audit.
15. Audit Reports.
ACL Appendix.
Case Index.
Why It Matters and Fraud Focus Index by Chapter.
Index.