02417nam a2200313Ia 450000100070000000500170000700800410002401000170006502000180008204000130010004100080011304200080012105000220012910000240015124502170017525000120039226000530040426300090045730000660046650000200053250000780055250001990063050400530082950511260088265000200200865000260202870000240205470000250207832957620170510143459.0130123s2014    ohu           000 0 eng    a  2013931325  a9781133939155  aDLCcDLC  aspa  apcc00aHF5567 .R658 20141 aJohnstone, Karla M.10aAuditingba risk-based approach to conducting a quality auditcKarla M. Johnstone, University of Wisconsin-Madison, Audrey A. Gramling, Bellarmine University, Larry E. Rittenberg, University of Wisconsin-Madison.  a9th Ed.  aMason, OHbSouth-Western Cengage Learningcc2014  a1303  axxxiv, 874 pagesbillustrationsc28 cm.e1 CD-ROM (4 3/4 in.)  aPrev. ed.: 2012  aEighth ed. by Larry E. Rittenberg, Karla M. Johnstone, Audrey A. Gramling  aIncluye CD-ROM titulado Acl desktop version 9 (education edition- 100kb data processing limit) to accompany Auditing a risk- based approach to conducting a quality audit. Disponible en el libro.  aIncludes bibliographical references and indexes.0 aAuditing: integral to the economy -- The risk of fraud and mechanisms to address fraud: regulation, corporate governance, and audit quality -- Internal control over financial reporting: management's responsibilities and importance to the external auditors -- Professional liability and the need for quality auditor judgments and ethical decisions -- Professional auditing standards and the audit opinion formuation process -- A framework for audit evidence -- Planning the audit: identifying and responding to the risks of material misstatement -- Specialized audit tools: sampling and generalized audit oftware -- Auditing the revenue cycle -- Auditing and cash and marketable securities -- Auditiing inventory, goods and services, and accounts payable: the acquisition and payment cycle -- Auditing long-lived assets: acquisition, use, impairment, and disposal -- Auditing debt obligations and stockholders' equity transations -- Activities required in completing a quality audit -- Audit reports on financial statement -- Advanced topics concerning complex auditing judgements -- Other services provided by audit firms00aAuditing2Local 0aFinancial risk2Local1 aGramling, Audrey A.00aRittenberg, Larry E.