02344nam a2200313Ia 4500 246433 246433 329576 20170510143459.0 130123s2014 ohu 000 0 eng 2013931325 9781133939155 DLC DLC spa pcc HF5567 .R658 2014 Johnstone, Karla M. 240178 Auditing a risk-based approach to conducting a quality audit Karla M. Johnstone, University of Wisconsin-Madison, Audrey A. Gramling, Bellarmine University, Larry E. Rittenberg, University of Wisconsin-Madison. 9th Ed. Mason, OH South-Western Cengage Learning c2014 1303 xxxiv, 874 pages illustrations 28 cm. 1 CD-ROM (4 3/4 in.) Prev. ed.: 2012 Eighth ed. by Larry E. Rittenberg, Karla M. Johnstone, Audrey A. Gramling Incluye 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. Includes bibliographical references and indexes. Auditing: 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 firms Auditing 55958 Local Financial risk 96535 Local Gramling, Audrey A. 230426 Rittenberg, Larry E. 159892 6 HF 5567 .R658 2014 0 0 lc 0 HF_5567_000000000000000__R658_2014 0 mbl 189602 12 12 29 2016-05-27 Cengage 205.96 529859 0 HF5567 .R658 2014 50000003260733 2016-05-27 00:00:00 r:329576 6