Auditing: A Risk-Based Approach 11/e AE【內含Access Code,經刮除不受退】[Johnstone/Rittenberg] 9789814834513

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.

頁數：936
版次：第11版
年份：2019年
規格：平裝/套色
ISBN：9789814834513

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 Assessing, and Responding to the Risks of Material Misstatement.
8. Specialized Audit Tools: Attributes Sampling, Monetary Unit Sampling, and Data Analytics Tools. Generalized Audit Software.
9. Auditing the Revenue Cycle.
10. Auditing Cash, Marketable Securities, and Complex Financial Instruments.
11. Auditing Inventory, Goods and Services, and Accounts Payable: The Acquisition and Payment Cycle.
12. Auditing Long-Lived Assets and Merger and Acquisition Activity. , Use, Impairment, and Disposal.
13. Auditing Debt, Equity, and Long-Term Liabilities Requiring Management Estimates. and Stockholders' Equity Transactions.
14. Completing a Quality Audit.
15. Audit Reports for Financial Statement Audits.
ACL Appendix.
Case Index.