Auditing A Risk Based Approach
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Auditing: A Risk Based-Approach
Author: Karla M Johnstone
language: en
Publisher: Cengage Learning
Release Date: 2018-02-06
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. Important Notice: Media content referenced within the product description or the product text may not be available in the ebook version.
Risk-Based Auditing
Author: Mr Phil Griffiths
language: en
Publisher: Gower Publishing, Ltd.
Release Date: 2012-09-28
The role of internal audit is changing. The Sarbanes-Oxley legislation in the US and the Combined Code for Corporate Governance in the UK focused on the need to demonstrate the active management of risks and report on this subject to shareholders. Boards of Directors are therefore increasingly requiring their Internal Audit functions to provide a much higher level of assurance in this regard. Phil Griffiths' Risk-Based Auditing explains the concepts and practice behind a risk-based approach to auditing. He explores the changing environment in both the private and public sectors and the associated legislation and guidance. The book then provides a blueprint for refocusing the internal audit role to embrace risk and to help plan, market, undertake and report a risk-based audit. The text includes a detailed risk-based audit toolkit with 14 sections of tools, techniques and information to enable a risk-based approach to be adopted. This is an essential guide for internal and external auditors seeking to manage the realities of the audit function in the turbulent and fast-changing business environment that has emerged since the end of the last century.
Auditing
Prepare for success in today's rapidly changing audit environment as you develop professional and ethical decision-making skills with Zehms/Gramling/Rittenberg's AUDITING: A RISK BASED-APPROACH, 12E. This edition integrates the latest in standards, including new guidance on audit reports, fraud risks and audit evidence. Unique conceptual frameworks help you strengthen ethical decision-making skills and professional skepticism. A new framework also guides you through using data analytics in auditing with simulation cases that use real-life data sets. Revised, reader-friendly content offers interesting learning features that highlight key points and provide hands-on opportunities to refine critical-thinking skills. New and revised end-of-chapter cases and problems further strengthen your writing skills for the CPA exam. In addition, MindTap digital resources are available with an interactive ebook and engaging cases to reinforce your data-driven decision-making skills.