TY  - BOOK
AU  - Johnstone,Karla M.
AU  - Gramling,Audrey A.
AU  - Rittenberg, Larry E.
TI  - Auditing: a risk-based approach to conducting a quality audit
SN  - 9781133939155
AV  - HF5567 .R658 2014 
PY  - 2014///
CY  - Mason, OH
PB  - South-Western Cengage Learning
KW  - Auditing
KW  - Local
KW  - Financial risk
N1  - 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
ER  -