Auditing

Front Cover
Cengage Learning, 2012 - Auditing - 1034 pages
0 Reviews
This edition of this text extends the coverage of the new approaches to the audit function from a systems and assurance services perspective. Business risk analysis and the evaluation of audit evidence is integrated throughout.
 

What people are saying - Write a review

We haven't found any reviews in the usual places.

Contents

Auditing Integral to the Economy
2
Corporate Governance and Audits
42
Judgmental and Ethical DecisionMaking Frameworks and Associated Professional Standards
74
Audit Risk Business Risk and Audit Planning
124
Internal Control Over Financial Reporting
204
Performing an Integrated Audit
266
A Framework for Audit Evidence
322
Tools Used in Gathering Audit Evidence
378
Audit of Cash and Other Liquid Assets
660
Audit of LongLived Assets and Related Expense Accounts
716
Audit of LongerTerm Liabilities Equity Acquisitions and RelatedEntity Transactions
758
Ensuring Audit Quality in Completing the Audit
804
Auditors Reports
860
Professional Liability
918
Advanced Topics Concerning Complex Auditing Judgments
954
Case Index
1018

Auditing for Fraud
446
Auditing Revenue and Related Accounts
510
Audit of Acquisition and Payment Cycle and Inventory
598

Other editions - View all

Common terms and phrases

About the author (2012)

Larry E. Rittenberg, Ph.D., CPA, CIA, is Professor Emeritas, 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; and has been a member of the Auditing Standards Committee of the AAA Auditing Section, the AICPA's Computer Audit Subcommittee, the Information Technology Committee, the NACD Blue Ribbon Commission on Audit Committees; and 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. Professor Rittenberg served as staff auditor for Ernst & Young and has co-authored five books and monographs and numerous articles.

Bibliographic information